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    October 3, 2026   Case Laws Income Tax
    Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
    October 3, 2026   Case Laws Income Tax
    Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
    October 3, 2026   Case Laws Income Tax
    Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
    October 3, 2026   Case Laws Income Tax
    Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
    October 3, 2026   Case Laws Income Tax
    Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
    October 3, 2026   Case Laws Income Tax
    National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
    October 3, 2026   Case Laws Income Tax
    Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
    October 3, 2026   Case Laws Income Tax
    Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
    October 3, 2026   Case Laws Customs
    Immediate preventive suspension requires prompt action; unexplained departmental delay invalidates Customs Broker licence suspension orders.
    October 3, 2026   Case Laws Customs
    Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
    October 3, 2026   Case Laws Customs
    Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
    October 3, 2026   Case Laws Customs
    Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Ladin...
    October 3, 2026   Case Laws Customs
    Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
    October 3, 2026   Case Laws Customs
    Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
    October 3, 2026   Case Laws Customs
    Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
    October 3, 2026   Case Laws Customs
    Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
    October 3, 2026   Case Laws Companies Law
    Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
    October 3, 2026   Case Laws IBC
    Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.
    October 3, 2026   Case Laws IBC
    Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
    October 3, 2026   Case Laws Money Laundering
    Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.
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October 3, 2026   Case Laws Income Tax
Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
October 3, 2026   Case Laws Income Tax
Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
October 3, 2026   Case Laws Income Tax
Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
October 3, 2026   Case Laws Income Tax
Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
October 3, 2026   Case Laws Income Tax
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefit.
October 3, 2026   Case Laws Income Tax
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish commercial independence.
October 3, 2026   Case Laws Income Tax
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loans.
October 3, 2026   Case Laws Income Tax
Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
October 3, 2026   Case Laws Customs
Immediate preventive suspension requires prompt action; unexplained departmental delay invalidates Customs Broker licence suspension orders.
October 3, 2026   Case Laws Customs
Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
October 3, 2026   Case Laws Customs
Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
October 3, 2026   Case Laws Customs
Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Lading.
October 3, 2026   Case Laws Customs
Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
October 3, 2026   Case Laws Customs
Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
October 3, 2026   Case Laws Customs
Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
October 3, 2026   Case Laws Customs
Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
October 3, 2026   Case Laws Companies Law
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require proof.
October 3, 2026   Case Laws IBC
Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.
October 3, 2026   Case Laws IBC
Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
October 3, 2026   Case Laws Money Laundering
Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.

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GST

Levy of GST - Lease Service - The question of charging or not...

GST Does Not Apply to Lease Services as Applicant Isn't Direct Supplier to Company.

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GST September 10, 2020 Case Laws AAAR
Levy of GST - Lease Service - The question of charging or not charging GST for the transaction between the applicant and the Company does not arise as the applicant himself is not effecting any supply of service to the Company directly - AAAR
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