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    May 27, 2026   Case Laws GST
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    May 27, 2026   Case Laws GST
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
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    May 27, 2026   Case Laws Income Tax
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    May 27, 2026   Case Laws Income Tax
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    May 27, 2026   Case Laws Income Tax
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    Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
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    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
    May 27, 2026   Case Laws Income Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case Laws Income Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case Laws Income Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
    May 27, 2026   Case Laws Income Tax
    Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
    May 27, 2026   Case Laws Income Tax
    Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
    May 27, 2026   Case Laws Income Tax
    Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
    May 27, 2026   Case Laws Income Tax
    Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
    May 27, 2026   Case Laws Income Tax
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    May 27, 2026   Case Laws Customs
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May 27, 2026   Case Laws GST
Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
May 27, 2026   Case Laws GST
Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
May 27, 2026   Case Laws GST
Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
May 27, 2026   Case Laws Income Tax
Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
May 27, 2026   Case Laws Income Tax
Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
May 27, 2026   Case Laws Income Tax
Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
May 27, 2026   Case Laws Income Tax
Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
May 27, 2026   Case Laws Income Tax
Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
May 27, 2026   Case Laws Income Tax
Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
May 27, 2026   Case Laws Income Tax
Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
May 27, 2026   Case Laws Income Tax
Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
May 27, 2026   Case Laws Income Tax
Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.
May 27, 2026   Case Laws Income Tax
Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
May 27, 2026   Case Laws Income Tax
Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
May 27, 2026   Case Laws Income Tax
Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
May 27, 2026   Case Laws Income Tax
Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
May 27, 2026   Case Laws Income Tax
Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
May 27, 2026   Case Laws Customs
Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.

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Income Tax

Corporate guarantee - fee for technical services (FTS) under...

Corporate Guarantee Fee Not Considered Technical Service Under India-France DTAA Article 13 or Income Tax Act Section 9(1)(vii.

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Income Tax March 25, 2020 Case Laws AT
Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee not being in the nature of services of managerial, technical or consultancy, the corporate guarantee fee received by the assessee cannot be termed as fee for technical services either under the section 9(1)(vii) or under article of the DTAA.
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Acts Income Tax
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