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    August 21, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain ded...
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
    August 21, 2026   Case Laws IBC
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    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
    August 21, 2026   Case Laws Money Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleg...
    August 21, 2026   Case Laws Service Tax
    Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
    August 21, 2026   Case Laws Service Tax
    Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
    August 21, 2026   Case Laws Service Tax
    Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
    August 21, 2026   Case Laws Indian Laws
    Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
    August 20, 2026   Case Laws GST
    Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
    August 20, 2026   Notifications Law of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
    August 20, 2026   Case Laws GST
    Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
    August 20, 2026   Case Laws GST
    GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
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August 21, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain deductible.
August 21, 2026   Case Laws Customs
Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
August 21, 2026   Case Laws Customs
Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
August 21, 2026   Case Laws Customs
Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
August 21, 2026   Case Laws Customs
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
August 21, 2026   Case Laws IBC
Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
August 21, 2026   Case Laws IBC
Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
August 21, 2026   Case Laws IBC
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
August 21, 2026   Case Laws IBC
Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
August 21, 2026   Case Laws Money Laundering
Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
August 21, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
August 21, 2026   Case Laws Money Laundering
Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleged facilitators.
August 21, 2026   Case Laws Service Tax
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
August 21, 2026   Case Laws Service Tax
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
August 21, 2026   Case Laws Service Tax
Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
August 21, 2026   Case Laws Indian Laws
Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
August 20, 2026   Case Laws GST
Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
August 20, 2026   Notifications Law of Competition
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.
August 20, 2026   Case Laws GST
Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
August 20, 2026   Case Laws GST
GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.

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Income Tax

TDS u/s 195 - remittance towards ‘group cost recharge’ to its ass...

India-Singapore DTAA: No Withholding Tax on 'Group Cost Recharge' as No Technical Services Under Article 12.

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Income Tax May 5, 2016 Case Laws AT
TDS u/s 195 - remittance towards ‘group cost recharge’ to its associated enterprise(AE) in Singapore - impugned services rendered for which the payment was collected by Singapore entity through cost recharge mechanism is not assessable as ‘fee for technical services’ under Article 12 of India – Singapore DTAA when it does not ‘make available’ any technical knowledge, skill, experience, etc. - no legal obligation to deduct withholding tax on the impugned remittance - AT
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Acts Income Tax
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