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    August 4, 2026   Case LawsIncome Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case LawsIncome Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case LawsIncome Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case LawsIncome Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case LawsIncome Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 4, 2026   Case LawsCustoms
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    August 4, 2026   Case LawsCustoms
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
    August 4, 2026   Case LawsCustoms
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
    August 4, 2026   Case LawsCustoms
    Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
    August 4, 2026   Case LawsCompanies Law
    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
    August 4, 2026   Case LawsFEMA
    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
    August 4, 2026   Case LawsFEMA
    FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
    August 4, 2026   Case LawsService Tax
    Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
    August 4, 2026   Case LawsService Tax
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
    August 4, 2026   Case LawsIndian Laws
    Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.
    August 3, 2026   NotificationsCustoms
    Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
    August 3, 2026   NotificationsCustoms
    Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
    August 3, 2026   NotificationsCustoms
    Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.
    August 3, 2026   CircularsCustoms
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
    August 3, 2026   CircularsCustoms
    Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
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    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case Laws Income Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case Laws Income Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case Laws Income Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case Laws Income Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 4, 2026   Case Laws Customs
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    August 4, 2026   Case Laws Customs
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
    August 4, 2026   Case Laws Customs
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
    August 4, 2026   Case Laws Customs
    Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or antibiotic.
    August 4, 2026   Case Laws Companies Law
    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitation.
    August 4, 2026   Case Laws FEMA
    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
    August 4, 2026   Case Laws FEMA
    FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
    August 4, 2026   Case Laws Service Tax
    Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
    August 4, 2026   Case Laws Service Tax
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
    August 4, 2026   Case Laws Indian Laws
    Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.
    August 3, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
    August 3, 2026   Notifications Customs
    Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
    August 3, 2026   Notifications Customs
    Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.
    August 3, 2026   Circulars Customs
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
    August 3, 2026   Circulars Customs
    Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.

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      Home› Highlights › VAT and Sales Tax › 2023 › March, 2023 › This
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      VAT and Sales Tax

      Under-pricing of goods/colourful transactions - In the absence...

      Court Highlights Need for Concrete Proof in VAT Evasion Claims; ITC Under JVAT Act 2005 Considered Key Factor.

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      VAT and Sales TaxMarch 2, 2023Case LawsHC
      Under-pricing of goods/colourful transactions - In the absence of tangible materials to support such a finding, it is difficult to assume that a purchaser of petitioner would purchase minerals at a lesser price under an invoice in order to evade payment of tax especially when the said purchaser is entitled to avail ITC under the JVAT Act, 2005. - HC
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