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    July 8, 2026   Case LawsService Tax
    Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
    July 8, 2026   Case LawsService Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
    July 8, 2026   Case LawsService Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
    July 8, 2026   Case LawsVAT / Sales Tax
    Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
    July 8, 2026   Case LawsVAT / Sales Tax
    Exemption for soya flour denied as it fell outside cereal and pulse flour categories
    July 8, 2026   Case LawsVAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case LawsIndian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
    July 7, 2026   Case LawsGST
    Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
    July 7, 2026   Case LawsGST
    Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
    July 7, 2026   Case LawsGST
    CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
    July 7, 2026   Case LawsIncome Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
    July 7, 2026   Case LawsIncome Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case LawsIncome Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case LawsIncome Tax
    Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
    July 7, 2026   Case LawsIncome Tax
    Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
    July 7, 2026   Case LawsIncome Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
    July 7, 2026   Case LawsIncome Tax
    Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
    July 7, 2026   Case LawsIncome Tax
    Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
    July 7, 2026   Case LawsIncome Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case LawsIncome Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
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    July 8, 2026   Case Laws Service Tax
    Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
    July 8, 2026   Case Laws Service Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
    July 8, 2026   Case Laws Service Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
    July 8, 2026   Case Laws VAT / Sales Tax
    Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
    July 8, 2026   Case Laws VAT / Sales Tax
    Exemption for soya flour denied as it fell outside cereal and pulse flour categories
    July 8, 2026   Case Laws VAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case Laws Indian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
    July 7, 2026   Case Laws GST
    Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
    July 7, 2026   Case Laws GST
    Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
    July 7, 2026   Case Laws GST
    CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
    July 7, 2026   Case Laws Income Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
    July 7, 2026   Case Laws Income Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case Laws Income Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case Laws Income Tax
    Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
    July 7, 2026   Case Laws Income Tax
    Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
    July 7, 2026   Case Laws Income Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
    July 7, 2026   Case Laws Income Tax
    Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
    July 7, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
    July 7, 2026   Case Laws Income Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case Laws Income Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.

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      Home› Highlights › Bill › 2016 › March, 2016 › This
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      Bill

      Amendment of section 197A. - no TDS to be made in certain cases....

      Proposed Amendment to Section 197A: Exempt Certain Rent Payments from TDS by Referencing Section 194-I Conditions.

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      BillMarch 2, 2016Act-Rules
      Amendment of section 197A. - no TDS to be made in certain cases. - It is proposed to amend the said sub-sections to give reference of section 194-I therein so as to provide that payments in the nature of rent may be allowed to be received without deduction of tax.
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