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    July 21, 2026   Case Laws GST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
    July 21, 2026   Case Laws GST
    Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest afte...
    July 21, 2026   Case Laws GST
    State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
    July 21, 2026   Case Laws GST
    University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
    July 21, 2026   Case Laws GST
    Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
    July 21, 2026   Case Laws GST
    Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaura...
    July 21, 2026   Case Laws Income Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case Laws Income Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's contro...
    July 21, 2026   Case Laws Income Tax
    Royalty benchmarking under TNMM prevails where domestic rates lack reliable comparability for export transactions and technical know-how use.
    July 21, 2026   Case Laws Income Tax
    Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
    July 21, 2026   Case Laws Income Tax
    Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
    July 21, 2026   Case Laws Income Tax
    Statutory approval under reassessment rules is jurisdictional; sanction by an incompetent authority invalidates the notice and reassessment.
    July 21, 2026   Case Laws Income Tax
    Insurance compensation adjusted against fire loss cannot be separately taxed, and the consequential concealment penalty fails.
    July 21, 2026   Case Laws Income Tax
    Securitisation trust pass-through taxation applies where investors lack voluntary common design and retain revocation rights over contributions.
    July 21, 2026   Case Laws Income Tax
    Mandatory prior notice for bank-account attachment requires release where the assessee was not informed before recovery action.
    July 21, 2026   Case Laws Income Tax
    Bona fide cash accounting for unpaid loan interest permits exclusion of accrued but unrealised income when consistently disclosed.
    July 21, 2026   Case Laws Benami Property
    Doctrine of election barred inconsistent ownership claims, while testamentary office permission created no life interest or possessory right.
    July 21, 2026   Case Laws Customs
    Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
    July 21, 2026   Case Laws Customs
    Aluminium formwork classification turns on its on-site shuttering function, supporting treatment as aluminium structures rather than moulds.
    July 21, 2026   Case Laws Customs
    Aluminium formwork used as concrete shuttering is classified as aluminium structures, not as moulds for concrete articles.
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July 21, 2026   Case Laws GST
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed.
July 21, 2026   Case Laws GST
Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest after unlawful recovery.
July 21, 2026   Case Laws GST
State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
July 21, 2026   Case Laws GST
University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
July 21, 2026   Case Laws GST
Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
July 21, 2026   Case Laws GST
Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaurant facilities.
July 21, 2026   Case Laws Income Tax
Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
July 21, 2026   Case Laws Income Tax
Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's control.
July 21, 2026   Case Laws Income Tax
Royalty benchmarking under TNMM prevails where domestic rates lack reliable comparability for export transactions and technical know-how use.
July 21, 2026   Case Laws Income Tax
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any adjustment.
July 21, 2026   Case Laws Income Tax
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classification.
July 21, 2026   Case Laws Income Tax
Statutory approval under reassessment rules is jurisdictional; sanction by an incompetent authority invalidates the notice and reassessment.
July 21, 2026   Case Laws Income Tax
Insurance compensation adjusted against fire loss cannot be separately taxed, and the consequential concealment penalty fails.
July 21, 2026   Case Laws Income Tax
Securitisation trust pass-through taxation applies where investors lack voluntary common design and retain revocation rights over contributions.
July 21, 2026   Case Laws Income Tax
Mandatory prior notice for bank-account attachment requires release where the assessee was not informed before recovery action.
July 21, 2026   Case Laws Income Tax
Bona fide cash accounting for unpaid loan interest permits exclusion of accrued but unrealised income when consistently disclosed.
July 21, 2026   Case Laws Benami Property
Doctrine of election barred inconsistent ownership claims, while testamentary office permission created no life interest or possessory right.
July 21, 2026   Case Laws Customs
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutiny.
July 21, 2026   Case Laws Customs
Aluminium formwork classification turns on its on-site shuttering function, supporting treatment as aluminium structures rather than moulds.
July 21, 2026   Case Laws Customs
Aluminium formwork used as concrete shuttering is classified as aluminium structures, not as moulds for concrete articles.

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GST

Rate of GST - product Solar HT/LT XLPE Cables to be used in the...

Solar Cables in Power Systems Get 5% GST Until Sept 2021, Classified Under Chapter 85, Notification 01/2017.

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GST July 21, 2022 Case Laws AAAR
Rate of GST - product Solar HT/LT XLPE Cables to be used in the manufacture of Solar Power Generating System/ Solar Power Generator - The product in question viz. Solar LT/HT XLPE Cables supplied for Solar Power Generating System, classified under Chapter 85, forms integral part of Solar Power Generating System is eligible for benefit of entry at Sr.No. 234 appearing under Schedule-I to Notification No.01/2017- Integrated Tax (Rate) dated 28.06.2017 and liable to be taxed @ 5% GST upto 30.09.2021. - AAAR
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