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    July 6, 2026   Case Laws Customs
    Maintainability of appeal under Customs law: no Tribunal appeal lies against Principal Chief Commissioner orders under Courier Regulations.
    July 6, 2026   Case Laws GST
    Input tax credit on QIP services allowed only for business debt repayment, not for investment in a subsidiary
    July 6, 2026   Case Laws GST
    Reverse charge credit and ITC distribution: self-invoice accepted, and pre-amendment ISD registration not mandatory.
    July 6, 2026   Case Laws GST
    Special GST law bars general criminal prosecution for delayed tax deposit; new penal law cannot apply retrospectively.
    July 6, 2026   Case Laws GST
    Retrospective cancellation of GST registration upheld where statute permits cancellation from any date and suspension during proceedings.
    July 6, 2026   Case Laws GST
    Retrospective GST registration cancellation and interim suspension upheld, while writ challenge to show cause notice failed
    July 6, 2026   Case Laws GST
    IGST refund on exports cannot be denied solely for higher duty drawback claim under an invalid circular
    July 6, 2026   Case Laws GST
    Regular bail in economic offences turns on custodial need, documentary evidence and the triple test, not offence seriousness alone.
    July 6, 2026   Case Laws GST
    Directory time limit for belated return filing after best judgment assessment displaces provisional assessment.
    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.
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July 6, 2026   Case Laws Customs
Maintainability of appeal under Customs law: no Tribunal appeal lies against Principal Chief Commissioner orders under Courier Regulations.
July 6, 2026   Case Laws GST
Input tax credit on QIP services allowed only for business debt repayment, not for investment in a subsidiary
July 6, 2026   Case Laws GST
Reverse charge credit and ITC distribution: self-invoice accepted, and pre-amendment ISD registration not mandatory.
July 6, 2026   Case Laws GST
Special GST law bars general criminal prosecution for delayed tax deposit; new penal law cannot apply retrospectively.
July 6, 2026   Case Laws GST
Retrospective cancellation of GST registration upheld where statute permits cancellation from any date and suspension during proceedings.
July 6, 2026   Case Laws GST
Retrospective GST registration cancellation and interim suspension upheld, while writ challenge to show cause notice failed
July 6, 2026   Case Laws GST
IGST refund on exports cannot be denied solely for higher duty drawback claim under an invalid circular
July 6, 2026   Case Laws GST
Regular bail in economic offences turns on custodial need, documentary evidence and the triple test, not offence seriousness alone.
July 6, 2026   Case Laws GST
Directory time limit for belated return filing after best judgment assessment displaces provisional assessment.
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.

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Income Tax

Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be...

GAAR Provisions Effective April 1, 2017, Target Tax Avoidance in Arrangements Lacking Commercial Substance under Income-tax Rules 2016.

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Income Tax June 24, 2016 Notifications
Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017 - Income-tax (16th Amendment) Rules, 2016
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Acts Income Tax
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