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    September 22, 2026   Case Laws GST
    GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
    September 22, 2026   Case Laws GST
    Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
    September 22, 2026   Case Laws GST
    Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
    September 22, 2026   Case Laws GST
    Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
    September 22, 2026   Case Laws GST
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    September 22, 2026   Case Laws GST
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    September 22, 2026   Case Laws GST
    Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
    September 22, 2026   Case Laws Income Tax
    Transfer-pricing comparability under TNMM permits rational turnover filters and excludes software-product developers from captive software-services be...
    September 22, 2026   Case Laws Income Tax
    Internal comparables under TNMM take priority when audited segmental accounts reliably distinguish AE and non-AE transactions.
    September 22, 2026   Case Laws Income Tax
    Transitional reassessment savings permit direct reassessment notices after third-party searches conducted during the protected statutory period.
    September 22, 2026   Case Laws Income Tax
    Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
    September 22, 2026   Case Laws GST
    Cinematographic-film copyright licensing: GST classification excludes information technology software, preserving regularisation and writ review for j...
    September 22, 2026   Case Laws Income Tax
    Functional profile determines TNMM over RPM for nil-price product replacement services and arm's-length price recomputation.
    September 22, 2026   Case Laws Income Tax
    Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
    September 22, 2026   Case Laws Income Tax
    Compulsorily convertible debentures retain debt character until conversion, while uniform no-interest receivable practices resist transfer-pricing adj...
    September 22, 2026   Case Laws Income Tax
    Demonetization-period cash deposits treated as business receipts cannot be taxed entirely as unexplained money without independent-source evidence.
    September 22, 2026   Case Laws Income Tax
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    September 22, 2026   Case Laws Income Tax
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September 22, 2026   Case Laws GST
GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
September 22, 2026   Case Laws GST
Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
September 22, 2026   Case Laws GST
Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
September 22, 2026   Case Laws GST
Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
September 22, 2026   Case Laws GST
Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
September 22, 2026   Case Laws GST
Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
September 22, 2026   Case Laws GST
Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
September 22, 2026   Case Laws GST
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deliveries.
September 22, 2026   Case Laws GST
Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
September 22, 2026   Case Laws Income Tax
Transfer-pricing comparability under TNMM permits rational turnover filters and excludes software-product developers from captive software-services benchmarking.
September 22, 2026   Case Laws Income Tax
Internal comparables under TNMM take priority when audited segmental accounts reliably distinguish AE and non-AE transactions.
September 22, 2026   Case Laws Income Tax
Transitional reassessment savings permit direct reassessment notices after third-party searches conducted during the protected statutory period.
September 22, 2026   Case Laws Income Tax
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengeable.
September 22, 2026   Case Laws GST
Cinematographic-film copyright licensing: GST classification excludes information technology software, preserving regularisation and writ review for jurisdictional error.
September 22, 2026   Case Laws Income Tax
Functional profile determines TNMM over RPM for nil-price product replacement services and arm's-length price recomputation.
September 22, 2026   Case Laws Income Tax
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capital adjustment.
September 22, 2026   Case Laws Income Tax
Compulsorily convertible debentures retain debt character until conversion, while uniform no-interest receivable practices resist transfer-pricing adjustments.
September 22, 2026   Case Laws Income Tax
Demonetization-period cash deposits treated as business receipts cannot be taxed entirely as unexplained money without independent-source evidence.
September 22, 2026   Case Laws Income Tax
TNMM segmental comparability requires reliable common-expense allocation, while separately reported IT-enabled service segments may remain comparable.
September 22, 2026   Case Laws Income Tax
Recorded investments under section 69 cannot be treated as unexplained merely because partners' financial capacity is questioned.

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Home › Highlights › Income Tax › 2023 › February, 2023 › This
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Income Tax

Extension of exemption to Specified Undertaking of Unit Trust of...

SUUTI Exemption Extended; New Mechanism for Administrator's Office Vacation Announced; Tax Exemption Until September 30, 2023.

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Income Tax February 6, 2023 Notes
Extension of exemption to Specified Undertaking of Unit Trust of India (SUUTI) and providing for alternative mechanism for vacation of office of the Administrator. - Amendment has been made where administrator, SUUTI shall immediately on redemption of all the schemes of the specified undertaking and the payment of entire amount to investors or from the date as may be notified by the Central Government in the Official Gazette, whichever is earlier, vacate his office. Also, Administrator is not required to pay any tax in relation to specified unit till period ending 30.09.2023.
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Acts Income Tax
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