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    July 6, 2026   Case Laws GST
    Advance ruling jurisdiction excludes refund computation under inverted duty structure, and prior refund rejection bars admission.
    July 6, 2026   Case Laws Income Tax
    Revisional power cannot replace a plausible assessment view when inquiry was made into bogus purchases.
    July 6, 2026   Case Laws Income Tax
    Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
    July 6, 2026   Case Laws Income Tax
    Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
    July 6, 2026   Case Laws Income Tax
    Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
    July 6, 2026   Case Laws Income Tax
    Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
    July 6, 2026   Case Laws Income Tax
    Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
    July 6, 2026   Case Laws Income Tax
    Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
    July 6, 2026   Case Laws Income Tax
    Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
    July 6, 2026   Case Laws Income Tax
    Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
    July 6, 2026   Case Laws Income Tax
    Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
    July 6, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
    July 6, 2026   Case Laws Customs
    Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
    July 6, 2026   Case Laws Customs
    Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
    July 6, 2026   Case Laws Customs
    Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining
    July 6, 2026   Case Laws Companies Law
    Fraudulent preference in property mutation entries without consideration was treated as void and reversed for creditor protection.
    July 6, 2026   Case Laws FEMA
    Foreign exchange contraventions under FEMA: import remittances sustained, but overlapping penalties on attorney holder deleted
    July 4, 2026   Case Laws GST
    Alternative appellate remedy under GST leads to writ petitions being relegated to appeal with delay condonation
    July 4, 2026   Case Laws GST
    Show cause notice jurisdiction: GST applicability to an offshore construction contract required factual inquiry, so writ relief was premature.
    July 4, 2026   Case Laws GST
    Territorial jurisdiction in GST writs turns on where the impugned assessment order arose and cause of action accrued.
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July 6, 2026   Case Laws GST
Advance ruling jurisdiction excludes refund computation under inverted duty structure, and prior refund rejection bars admission.
July 6, 2026   Case Laws Income Tax
Revisional power cannot replace a plausible assessment view when inquiry was made into bogus purchases.
July 6, 2026   Case Laws Income Tax
Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
July 6, 2026   Case Laws Income Tax
Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
July 6, 2026   Case Laws Income Tax
Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
July 6, 2026   Case Laws Income Tax
Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
July 6, 2026   Case Laws Income Tax
Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
July 6, 2026   Case Laws Income Tax
Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
July 6, 2026   Case Laws Income Tax
Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
July 6, 2026   Case Laws Income Tax
Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
July 6, 2026   Case Laws Income Tax
Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
July 6, 2026   Case Laws Customs
Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
July 6, 2026   Case Laws Customs
Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
July 6, 2026   Case Laws Customs
Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
July 6, 2026   Case Laws Customs
Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining
July 6, 2026   Case Laws Companies Law
Fraudulent preference in property mutation entries without consideration was treated as void and reversed for creditor protection.
July 6, 2026   Case Laws FEMA
Foreign exchange contraventions under FEMA: import remittances sustained, but overlapping penalties on attorney holder deleted
July 4, 2026   Case Laws GST
Alternative appellate remedy under GST leads to writ petitions being relegated to appeal with delay condonation
July 4, 2026   Case Laws GST
Show cause notice jurisdiction: GST applicability to an offshore construction contract required factual inquiry, so writ relief was premature.
July 4, 2026   Case Laws GST
Territorial jurisdiction in GST writs turns on where the impugned assessment order arose and cause of action accrued.

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Indian Laws

Reforms in Tax Rates - tax rates of the major countries of Asia

Asian Countries Revamp Tax Rates: Boosting Competitiveness, Attracting Investment, and Streamlining Compliance with New Legislation.

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Indian Laws February 27, 2016 News
Reforms in Tax Rates - tax rates of the major countries of Asia
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