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    July 4, 2026   Case LawsIndian Laws
    Quashing of cheque dishonour complaint refused where consent terms preserved prosecution and disputed facts barred Section 482 relief
    July 3, 2026   NotificationsCustoms
    Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
    July 3, 2026   CircularsIncome Tax
    Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
    July 3, 2026   CircularsDGFT
    Wheat export quota review and re-allocation requires utilisation proof, deadline compliance, and supporting export contracts.
    July 3, 2026   Case LawsGST
    Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
    July 3, 2026   Case LawsGST
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    July 3, 2026   Case LawsGST
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    July 3, 2026   Case LawsGST
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    July 3, 2026   Case LawsGST
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    July 3, 2026   Case LawsGST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case LawsIncome Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
    July 3, 2026   Case LawsIncome Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case LawsIncome Tax
    Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
    July 3, 2026   Case LawsIncome Tax
    Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
    July 3, 2026   Case LawsIncome Tax
    Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
    July 3, 2026   Case LawsIncome Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case LawsIncome Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
    July 3, 2026   Case LawsIncome Tax
    Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
    July 3, 2026   Case LawsIncome Tax
    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
    July 3, 2026   Case LawsIncome Tax
    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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    July 4, 2026   Case Laws Indian Laws
    Quashing of cheque dishonour complaint refused where consent terms preserved prosecution and disputed facts barred Section 482 relief
    July 3, 2026   Notifications Customs
    Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
    July 3, 2026   Circulars Income Tax
    Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
    July 3, 2026   Circulars DGFT
    Wheat export quota review and re-allocation requires utilisation proof, deadline compliance, and supporting export contracts.
    July 3, 2026   Case Laws GST
    Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
    July 3, 2026   Case Laws GST
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    July 3, 2026   Case Laws GST
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    July 3, 2026   Case Laws GST
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    July 3, 2026   Case Laws GST
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    July 3, 2026   Case Laws GST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
    July 3, 2026   Case Laws Income Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case Laws Income Tax
    Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
    July 3, 2026   Case Laws Income Tax
    Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
    July 3, 2026   Case Laws Income Tax
    Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
    July 3, 2026   Case Laws Income Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case Laws Income Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
    July 3, 2026   Case Laws Income Tax
    Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
    July 3, 2026   Case Laws Income Tax
    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
    July 3, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed.

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      Service Tax

      Taxable service or not - Interconnection usage for SMS - free...

      SMS Interconnection Usage Not Taxable Without Invoice: No Tax Liability u/r 3(a) of 2011 Tax Rules.

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      Service TaxJuly 11, 2019Case LawsAT
      Taxable service or not - Interconnection usage for SMS - free services - Since there was no issue of Invoice, the point of taxation under Rule 3(a) of the Point of Taxation Rules, 2011, has not occurred - Since the point of taxation has not occurred under any of the clauses of the said Rule 3, the liability to pay service tax has not arisen.
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