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    May 30, 2026   Case Laws GST
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    May 30, 2026   Case Laws Income Tax
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
    Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
    May 30, 2026   Case Laws Customs
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    May 30, 2026   Case Laws Customs
    User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
    May 30, 2026   Case Laws Customs
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    May 30, 2026   Case Laws IBC
    CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
    May 30, 2026   Case Laws Law of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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May 30, 2026   Case Laws GST
Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
May 30, 2026   Case Laws Income Tax
Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
May 30, 2026   Case Laws Income Tax
Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
May 30, 2026   Case Laws Income Tax
Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
May 30, 2026   Case Laws Income Tax
Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
May 30, 2026   Case Laws Income Tax
TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
May 30, 2026   Case Laws Income Tax
Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
May 30, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
May 30, 2026   Case Laws Income Tax
Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
May 30, 2026   Case Laws Income Tax
Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
May 30, 2026   Case Laws Income Tax
Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
May 30, 2026   Case Laws Income Tax
Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
May 30, 2026   Case Laws Income Tax
Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
May 30, 2026   Case Laws Income Tax
Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
May 30, 2026   Case Laws Customs
Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
May 30, 2026   Case Laws Customs
User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
May 30, 2026   Case Laws Customs
Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
May 30, 2026   Case Laws Customs
Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
May 30, 2026   Case Laws IBC
CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
May 30, 2026   Case Laws Law of Competition
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.

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Service Tax

Operation and Maintenance Management of Well Stimulation Vessel...

Well Stimulation Vessel Management Classified as Non-Taxable Service; Refund Granted for Service Tax Imposed (Section 65(95a)).

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Service Tax August 23, 2016 Case Laws AT
Operation and Maintenance Management of Well Stimulation Vessel - Classification of service in question under ‘Ship Management Service' under Section 65(95a) upheld - The service provided during the disputed period from 16.06.2005 to 31.03.2006, is not taxable, being composite service, and cannot be vivisected - Refund allowed - AT
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