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    August 14, 2026   Case LawsIncome Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case LawsIncome Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case LawsIncome Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
    August 14, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case LawsIncome Tax
    Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
    August 14, 2026   Case LawsIncome Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case LawsIncome Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case LawsIncome Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case LawsIncome Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case LawsIncome Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case LawsCustoms
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
    August 14, 2026   Case LawsCustoms
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case LawsCustoms
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
    August 14, 2026   Case LawsCustoms
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case LawsSEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case LawsIBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case LawsIBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case LawsIBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
    August 14, 2026   Case LawsMoney Laundering
    Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
    August 13, 2026   CircularsSEBI
    Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
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    August 14, 2026   Case Laws Income Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case Laws Income Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case Laws Income Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
    August 14, 2026   Case Laws Income Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case Laws Income Tax
    Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
    August 14, 2026   Case Laws Income Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case Laws Income Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case Laws Income Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case Laws Income Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case Laws Income Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case Laws Customs
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
    August 14, 2026   Case Laws Customs
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case Laws Customs
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
    August 14, 2026   Case Laws Customs
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case Laws SEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case Laws IBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case Laws IBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case Laws IBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
    August 14, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
    August 13, 2026   Circulars SEBI
    Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.

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      Home› Highlights › Service Tax › 2021 › March, 2021 › This
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      Service Tax

      Valuation - inclusion of value of materials supplied by the...

      Court Rules Against Including Material Costs in Works Contract u/r 3; No Retrospective Tax Amendments Allowed.

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      Service TaxMarch 22, 2021Case LawsAT
      Valuation - inclusion of value of materials supplied by the respondent under a separate material supply contract with EDAs in the gross value of Works Contract Service - Rule 3 of Works Contract (Composition Scheme for payment of Service tax) Rules, 2007 - If the contention of the revenue is accepted it will amount to give retrospective effect to the amendment of 07.07.2009 which is not permissible under law - AT
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