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September 23, 2026   Notifications Income Tax
TDS reporting for property transfers now covers resident individual and HUF buyers acquiring property from non-resident sellers.
September 23, 2026   Notes Indian Laws
Admitted cheque signature in dishonour prosecutions activates presumptions of consideration and debt, requiring an evidence-based probable defence.
September 23, 2026   Case Laws GST
Regular bail after charge-sheet filing granted where custody was no longer required in alleged GST input-tax-credit fraud.
September 23, 2026   Case Laws Customs
Duty-free shop sales remain subject to domestic regulatory laws, while nicotine pouch licensing requires product-specific classification assessment.
September 23, 2026   Case Laws GST
Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination.
September 23, 2026   Case Laws GST
E-way bill delivery-address compliance supports Section 129 penalties even where tax is paid and the address is later registered.
September 23, 2026   Case Laws GST
Contractual GST allocation: Writ remedy upheld where acceptance terms required GST payment beyond quoted rates.
September 23, 2026   Case Laws GST
Kerala Flood Cess refund limitation runs from correct remittance, treating claims filed within the statutory period as timely.
September 23, 2026   Case Laws GST
Printing on customer-owned inputs qualifies under Heading 9988, while printer-supplied religious book printing attracts residual-rate GST.
September 23, 2026   Case Laws GST
Project management services for government infrastructure remain taxable, and invoices must identify the administrative department as recipient.
September 23, 2026   Case Laws GST
NSQF-aligned vocational training qualifies for GST exemption when supplied by appropriately accredited bodies under approved qualification packages.
September 23, 2026   Case Laws GST
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified periods.
September 23, 2026   Case Laws Income Tax
Genuine hardship permits condonation of delayed Form 10B where bona fide compliance misunderstanding would otherwise defeat charitable exemption.
September 23, 2026   Case Laws Income Tax
Natural justice breaches in import-data additions justified staying recovery while appeal remained pending despite deposit guidance.
September 23, 2026   Case Laws Income Tax
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking consideration.
September 23, 2026   Case Laws Income Tax
Adequate Hearing in Faceless Assessments Requires the prescribed response period and meaningful personal-hearing opportunity before assessment.
September 23, 2026   Case Laws Income Tax
Substantial questions of law do not arise where income-tax appeals merely seek reassessment of concurrent factual findings.
September 23, 2026   Case Laws Income Tax
Limitation for reassessments runs from the rectification order when it directs de novo assessment, preserving timely reassessment proceedings.
September 23, 2026   Case Laws Income Tax
Timely return requirement for co-operative deduction supports revision where reassessment ignored eligibility linked to cash-deposit income.
September 23, 2026   Case Laws Income Tax
Cloud software subscription access is not royalty where no copyright or process rights transfer to subscribers.

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Income Tax

TDS u/s 195 - Royalty - Assessee purchased certain software...

Software License Payments Deemed Taxable Royalties Under DTAA and Section 9(1)(vi) of Income Tax Act.

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Income Tax December 29, 2019 Case Laws AT
TDS u/s 195 - Royalty - Assessee purchased certain software licenses from M/s.Saipem SPA, Italy, which were used by assessee for providing services to customers for various support functions in accounting, reporting, etc.- payments towards grant of license/software are taxable as Royalty both under DTAA as well under provisions of Section 9(1)(vi)
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