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    June 16, 2026   Case LawsGST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case LawsIncome Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case LawsIncome Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case LawsIncome Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case LawsIncome Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case LawsIncome Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case LawsIncome Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case LawsIncome Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case LawsIncome Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case LawsIncome Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
    June 16, 2026   Case LawsIncome Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case LawsIncome Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case LawsIncome Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case LawsIncome Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case LawsIncome Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
    June 16, 2026   Case LawsIncome Tax
    Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
    June 16, 2026   Case LawsIncome Tax
    PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
    June 16, 2026   Case LawsIBC
    Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
    June 16, 2026   Case LawsIBC
    Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
    June 16, 2026   Case LawsIBC
    Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal
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    June 16, 2026   Case Laws GST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case Laws Income Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case Laws Income Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case Laws Income Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case Laws Income Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case Laws Income Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case Laws Income Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case Laws Income Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
    June 16, 2026   Case Laws Income Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case Laws Income Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case Laws Income Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case Laws Income Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case Laws Income Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
    June 16, 2026   Case Laws Income Tax
    Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
    June 16, 2026   Case Laws Income Tax
    PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
    June 16, 2026   Case Laws IBC
    Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
    June 16, 2026   Case Laws IBC
    Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
    June 16, 2026   Case Laws IBC
    Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal

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      Service Tax

      SSI exemption upto 10 lakhs - Notification 6/2005-S.T. - brand...

      Clarification on SSI exemption under Notification 6/2005-S.T.: Service providers can't use brand names of service recipients.

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      Service TaxSeptember 2, 2017Case LawsAT
      SSI exemption upto 10 lakhs - Notification 6/2005-S.T. - brand name - The contention that when the service recipient is the owner of brand name then how can the Noticee use the same brand name for providing service to the owner of the brand, also deserves acceptance on merits.
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