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    October 16, 2026   Case Laws GST
    Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
    October 16, 2026   Case Laws GST
    Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
    October 16, 2026   Case Laws GST
    GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
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    October 16, 2026   Case Laws GST
    Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
    October 16, 2026   Case Laws GST
    Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
    October 16, 2026   Case Laws GST
    Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
    October 16, 2026   Case Laws GST
    Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
    October 16, 2026   Case Laws GST
    Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
    October 16, 2026   Case Laws GST
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    October 16, 2026   Case Laws GST
    Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
    October 16, 2026   Case Laws GST
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    October 16, 2026   Case Laws Income Tax
    Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
    October 16, 2026   Case Laws Income Tax
    Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
    October 16, 2026   Case Laws Income Tax
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    October 16, 2026   Case Laws Income Tax
    Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
    October 16, 2026   Case Laws Income Tax
    Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
    October 16, 2026   Case Laws Income Tax
    TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
    October 16, 2026   Case Laws Income Tax
    Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
    October 16, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
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October 16, 2026   Case Laws GST
Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
October 16, 2026   Case Laws GST
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are not passed on.
October 16, 2026   Case Laws GST
GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
October 16, 2026   Case Laws GST
Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.
October 16, 2026   Case Laws GST
Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
October 16, 2026   Case Laws GST
Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
October 16, 2026   Case Laws GST
Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
October 16, 2026   Case Laws GST
Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business recipient.
October 16, 2026   Case Laws GST
Road restoration charges are taxable services, leaving commercial recipients liable under reverse charge without exemption or refund.
October 16, 2026   Case Laws GST
Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
October 16, 2026   Case Laws GST
Road restoration charges for business pipeline work attract reverse-charge GST, while portal-authenticated proceedings remain procedurally valid.
October 16, 2026   Case Laws Income Tax
Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
October 16, 2026   Case Laws Income Tax
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessment retention.
October 16, 2026   Case Laws Income Tax
Penalty proceedings must remain suspended while an assessment appeal is pending before the Appellate Tribunal.
October 16, 2026   Case Laws Income Tax
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other sources.
October 16, 2026   Case Laws Income Tax
Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
October 16, 2026   Case Laws Income Tax
TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
October 16, 2026   Case Laws Income Tax
Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
October 16, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while indirect forex gains fail export deduction.

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GST

Profiteering - supply of “Services by way of admission to e...

Profiteering Allegations in Film Admission Services Confirmed; DGAP's Methodology Valid u/s 171(1) of the Tax Law.

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GST August 29, 2020 Case Laws NAPA
Profiteering - supply of “Services by way of admission to exhibition of cinematograph films” - allegation that the benefit of reduction in the rate of tax not passed on by way of commensurate reduction in price - The mathematical methodology employed by the DGAP to compute the profiteered amount is correct, appropriate, reasonable and in consonance with the provisions of Section 171(1) - NAPA
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