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    August 29, 2026   Case Laws Companies Law
    Territorial jurisdiction under Article 226(2) requires substantial nexus and forum convenience, directing the investigation challenge to Mumbai.
    August 29, 2026   Case Laws IBC
    Resolution-plan tax waivers do not cover GST liabilities arising after the plan's specified cut-off, requiring statutory appeal and pre-deposit.
    August 29, 2026   Case Laws Money Laundering
    PMLA provisional attachment challenges must ordinarily follow statutory remedies where no jurisdictional or natural justice exception is established.
    August 29, 2026   Case Laws Money Laundering
    Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
    August 29, 2026   Case Laws Service Tax
    Best-judgment service tax assessments require verified records, while limitation and duplicate recovery constraints govern reassessment.
    August 29, 2026   Case Laws Service Tax
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    August 29, 2026   Case Laws Central Excise
    CENVAT credit on contractor-procured capital goods remains available when factory receipt supports captive manufacturing installation.
    August 28, 2026   Notifications Customs
    Customs tariff valuation for edible oils, brass scrap, areca nuts, gold and silver continues under substituted valuation tables.
    August 28, 2026   Circulars DGFT
    Pre-shipment inspection certificates must be issued on inspection date, with automated inspector verification and expanded digital evidence uploads.
    August 28, 2026   Case Laws GST
    Regular bail in alleged fake-invoice input tax credit prosecution follows custody, documentary evidence, and low interference risk.
    August 28, 2026   Case Laws GST
    Ex parte GST adjudication may be reopened to restore a taxpayer's opportunity to reply, submit evidence, and be heard.
    August 28, 2026   Case Laws GST
    Composite GST assessment orders for distinct tax periods require separate notices and hearings before any fresh proceedings.
    August 28, 2026   Case Laws GST
    E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
    August 28, 2026   Case Laws GST
    E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
    August 28, 2026   Case Laws GST
    Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
    August 28, 2026   Case Laws GST
    Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
    August 28, 2026   Case Laws Income Tax
    Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
    August 28, 2026   Case Laws Income Tax
    Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
    August 28, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.
    August 28, 2026   Case Laws Income Tax
    Post-assessment TDS refunds require no Form 26B and cannot be withheld without a statutory adjustment order.
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August 29, 2026   Case Laws Companies Law
Territorial jurisdiction under Article 226(2) requires substantial nexus and forum convenience, directing the investigation challenge to Mumbai.
August 29, 2026   Case Laws IBC
Resolution-plan tax waivers do not cover GST liabilities arising after the plan's specified cut-off, requiring statutory appeal and pre-deposit.
August 29, 2026   Case Laws Money Laundering
PMLA provisional attachment challenges must ordinarily follow statutory remedies where no jurisdictional or natural justice exception is established.
August 29, 2026   Case Laws Money Laundering
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictions.
August 29, 2026   Case Laws Service Tax
Best-judgment service tax assessments require verified records, while limitation and duplicate recovery constraints govern reassessment.
August 29, 2026   Case Laws Service Tax
Wet leasing of compressor equipment remains taxable as supply of tangible goods service where control stays with the owner.
August 29, 2026   Case Laws Central Excise
CENVAT credit on contractor-procured capital goods remains available when factory receipt supports captive manufacturing installation.
August 28, 2026   Notifications Customs
Customs tariff valuation for edible oils, brass scrap, areca nuts, gold and silver continues under substituted valuation tables.
August 28, 2026   Circulars DGFT
Pre-shipment inspection certificates must be issued on inspection date, with automated inspector verification and expanded digital evidence uploads.
August 28, 2026   Case Laws GST
Regular bail in alleged fake-invoice input tax credit prosecution follows custody, documentary evidence, and low interference risk.
August 28, 2026   Case Laws GST
Ex parte GST adjudication may be reopened to restore a taxpayer's opportunity to reply, submit evidence, and be heard.
August 28, 2026   Case Laws GST
Composite GST assessment orders for distinct tax periods require separate notices and hearings before any fresh proceedings.
August 28, 2026   Case Laws GST
E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
August 28, 2026   Case Laws GST
E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
August 28, 2026   Case Laws GST
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxable.
August 28, 2026   Case Laws GST
Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
August 28, 2026   Case Laws Income Tax
Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
August 28, 2026   Case Laws Income Tax
Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
August 28, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.
August 28, 2026   Case Laws Income Tax
Post-assessment TDS refunds require no Form 26B and cannot be withheld without a statutory adjustment order.

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Income Tax

TDS u/s 195 - the patent/IPRs are utilized for manufacturing...

TDS u/s 195 Applies to Use of Patents for Manufacturing in India; Includes Sales in USA. Withholding Tax Confirmed.

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Income Tax March 26, 2018 Case Laws AT
TDS u/s 195 - the patent/IPRs are utilized for manufacturing activities in India and the rest of the activity, i.e., sale in USA has to be viewed in conjunction with this activity and the same cannot be isolated - withholding tax liability confirmed - AT
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Acts Income Tax
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