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    May 11, 2026   Case Laws Service Tax
    SEZ subcontracted services qualify for exemption, while non-SEZ tax demands, interest and fresh credit verification were sustained
    May 11, 2026   Case Laws Indian Laws
    Provisional liquidator control defeats cheque liability where dishonour is for account blocked, not insufficiency of funds.
    May 9, 2026   Case Laws GST
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    May 9, 2026   Case Laws GST
    Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
    May 9, 2026   Case Laws GST
    E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
    May 9, 2026   Case Laws Income Tax
    Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
    May 9, 2026   Case Laws GST
    GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
    May 9, 2026   Case Laws GST
    Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
    May 9, 2026   Case Laws GST
    Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
    May 9, 2026   Case Laws GST
    Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
    May 9, 2026   Case Laws Income Tax
    Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
    May 9, 2026   Case Laws Income Tax
    Finality under the Vivad se Vishwas scheme bars rectification of a determined order under the Income-tax Act.
    May 9, 2026   Case Laws Income Tax
    Penalty for non-compliance with notice was deleted after later compliance was accepted and assessment was completed on the material filed.
    May 9, 2026   Case Laws Income Tax
    Concessional tax rate under section 115BAA allowed despite delayed Form 10-IC where option was disclosed and processed.
    May 9, 2026   Case Laws Income Tax
    Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.
    May 9, 2026   Case Laws Income Tax
    Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.
    May 9, 2026   Case Laws Income Tax
    Merger of intimation with scrutiny assessment rendered the appeal infructuous and led to dismissal.
    May 9, 2026   Case Laws Income Tax
    Transfer pricing rules on comparables, working capital, ESOP parity and receivables interest reshaped by tribunal directions.
    May 9, 2026   Case Laws Income Tax
    DTAA taxation principles: royalty on receipt basis, software receipts not royalty, and offshore supply profits not taxable in India.
    May 9, 2026   Case Laws Income Tax
    Fly ash sale proceeds held taxable as business income; separate fund credit was only application of income, not overriding title.
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May 11, 2026   Case Laws Service Tax
SEZ subcontracted services qualify for exemption, while non-SEZ tax demands, interest and fresh credit verification were sustained
May 11, 2026   Case Laws Indian Laws
Provisional liquidator control defeats cheque liability where dishonour is for account blocked, not insufficiency of funds.
May 9, 2026   Case Laws GST
Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
May 9, 2026   Case Laws GST
Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
May 9, 2026   Case Laws GST
E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
May 9, 2026   Case Laws Income Tax
Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
May 9, 2026   Case Laws GST
GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
May 9, 2026   Case Laws GST
Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
May 9, 2026   Case Laws GST
Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
May 9, 2026   Case Laws GST
Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
May 9, 2026   Case Laws Income Tax
Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
May 9, 2026   Case Laws Income Tax
Finality under the Vivad se Vishwas scheme bars rectification of a determined order under the Income-tax Act.
May 9, 2026   Case Laws Income Tax
Penalty for non-compliance with notice was deleted after later compliance was accepted and assessment was completed on the material filed.
May 9, 2026   Case Laws Income Tax
Concessional tax rate under section 115BAA allowed despite delayed Form 10-IC where option was disclosed and processed.
May 9, 2026   Case Laws Income Tax
Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.
May 9, 2026   Case Laws Income Tax
Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.
May 9, 2026   Case Laws Income Tax
Merger of intimation with scrutiny assessment rendered the appeal infructuous and led to dismissal.
May 9, 2026   Case Laws Income Tax
Transfer pricing rules on comparables, working capital, ESOP parity and receivables interest reshaped by tribunal directions.
May 9, 2026   Case Laws Income Tax
DTAA taxation principles: royalty on receipt basis, software receipts not royalty, and offshore supply profits not taxable in India.
May 9, 2026   Case Laws Income Tax
Fly ash sale proceeds held taxable as business income; separate fund credit was only application of income, not overriding title.

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Customs

Import of good subject to FSSAI regulations - time frame for...

Court Acknowledges Challenges in Setting Specific Timeframe for FSSAI Inspection and Sampling u/s 47(5) of the Act.

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Customs September 30, 2022 Case Laws HC
Import of good subject to FSSAI regulations - time frame for inspection of goods - Section 47(5) of the Act only makes provisions for the authorized officer of FSSAI to take samples of the imported articles and forward the same to the Food Analyst - it would not be prudent to prescribe or stipulate a particular timeframe within which that exercise of inspection, taking of samples and clearance is ultimately completed. This since it would be impossible for the Court to predict the vagaries of a particular situation as well as the volume of imported articles of food that may be pending for inspection at any particular point of time by FSSAI. - HC
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Acts Income Tax
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