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    April 28, 2026   Case Laws Income Tax
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    April 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    April 28, 2026   Case Laws Income Tax
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    April 28, 2026   Case Laws Income Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
    April 28, 2026   Case Laws Customs
    Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
    April 28, 2026   Case Laws Customs
    Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
    April 28, 2026   Case Laws Customs
    Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
    April 28, 2026   Case Laws Customs
    Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
    April 28, 2026   Case Laws Customs
    Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
    April 28, 2026   Case Laws Customs
    Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
    April 28, 2026   Case Laws Companies Law
    Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
    April 28, 2026   Case Laws Companies Law
    Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
    April 28, 2026   Case Laws IBC
    Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
    April 28, 2026   Case Laws IBC
    Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
    April 28, 2026   Case Laws IBC
    Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
    April 28, 2026   Case Laws IBC
    Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
    April 28, 2026   Case Laws IBC
    Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
    April 28, 2026   Case Laws FEMA
    Continuing FEMA contravention and false ODI declarations justified protective seizure; natural justice objection failed.
    April 28, 2026   Case Laws Money Laundering
    Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
    April 28, 2026   Case Laws VAT / Sales Tax
    Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
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April 28, 2026   Case Laws Income Tax
Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
April 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
April 28, 2026   Case Laws Income Tax
Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
April 28, 2026   Case Laws Income Tax
Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
April 28, 2026   Case Laws Customs
Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
April 28, 2026   Case Laws Customs
Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
April 28, 2026   Case Laws Customs
Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's director.
April 28, 2026   Case Laws Customs
Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
April 28, 2026   Case Laws Customs
Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
April 28, 2026   Case Laws Customs
Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
April 28, 2026   Case Laws Companies Law
Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
April 28, 2026   Case Laws Companies Law
Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
April 28, 2026   Case Laws IBC
Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
April 28, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
April 28, 2026   Case Laws IBC
Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
April 28, 2026   Case Laws IBC
Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
April 28, 2026   Case Laws IBC
Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
April 28, 2026   Case Laws FEMA
Continuing FEMA contravention and false ODI declarations justified protective seizure; natural justice objection failed.
April 28, 2026   Case Laws Money Laundering
Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
April 28, 2026   Case Laws VAT / Sales Tax
Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.

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Service Tax

Classification of services - Anti Virus Software - The...

Anti-virus software classified as 'Information Technology Software'; petitioner liable for service tax u/s 68, Finance Act 1994.

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Service Tax November 4, 2020 Case Laws HC
Classification of services - Anti Virus Software - The petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the definition of ‘Information Technology Software’ - Since the petitioner is liable to pay service tax but had not discharged the service tax liability, the provisions of Section 68 of the Finance Act, 1994 r/w. Rule 6 of the Service Tax Rules has been violated - HC
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Acts Income Tax
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