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    April 2, 2026   Case Laws GST
    Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
    April 2, 2026   Case Laws GST
    Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
    April 2, 2026   Case Laws GST
    Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
    April 2, 2026   Case Laws GST
    Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
    April 2, 2026   Case Laws Income Tax
    Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
    April 2, 2026   Case Laws Income Tax
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    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
    April 2, 2026   Case Laws Income Tax
    Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
    April 2, 2026   Case Laws Income Tax
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
    April 2, 2026   Case Laws Income Tax
    Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
    April 2, 2026   Case Laws Income Tax
    ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
    April 2, 2026   Case Laws Income Tax
    Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
    April 2, 2026   Case Laws Income Tax
    Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
    April 2, 2026   Case Laws Income Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case Laws Income Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case Laws Income Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case Laws Income Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case Laws Income Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case Laws Income Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
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April 2, 2026   Case Laws GST
Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
April 2, 2026   Case Laws GST
Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
April 2, 2026   Case Laws GST
Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt goods.
April 2, 2026   Case Laws GST
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties.
April 2, 2026   Case Laws Income Tax
Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
April 2, 2026   Case Laws Income Tax
Book profit under MAT requires sale proceeds of fixed assets to pass through the profit and loss account, not reserves.
April 2, 2026   Case Laws Income Tax
Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
April 2, 2026   Case Laws Income Tax
Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
April 2, 2026   Case Laws Income Tax
Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
April 2, 2026   Case Laws Income Tax
Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
April 2, 2026   Case Laws Income Tax
ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
April 2, 2026   Case Laws Income Tax
Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
April 2, 2026   Case Laws Income Tax
Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
April 2, 2026   Case Laws Income Tax
TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
April 2, 2026   Case Laws Income Tax
Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
April 2, 2026   Case Laws Income Tax
Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
April 2, 2026   Case Laws Income Tax
Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
April 2, 2026   Case Laws Income Tax
Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
April 2, 2026   Case Laws Income Tax
Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
April 2, 2026   Case Laws Income Tax
Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.

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Income Tax

Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made...

Offshore Equipment Payments Not Taxable in India: No TDS Deduction Required u/ss 40(a)(i) or 40(a)(ia.

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Income Tax February 23, 2016 Case Laws AT
Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax in India in terms of section 195 - Hence, no disallowance could be made u/s. 40(a)(i)/40(a)(ia) - AT
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