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    July 14, 2026   Case Laws Income Tax
    Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed a...
    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Customs
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    Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
    July 14, 2026   Case Laws IBC
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    July 14, 2026   Case Laws Service Tax
    Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
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    July 14, 2026   Case Laws Central Excise
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    July 14, 2026   Case Laws Indian Laws
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    July 13, 2026   Notifications Income Tax
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    July 13, 2026   Notifications Income Tax
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
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July 14, 2026   Case Laws Income Tax
Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed at LIBOR plus 2%
July 14, 2026   Case Laws Income Tax
Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenue expenditure.
July 14, 2026   Case Laws Income Tax
Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation approval rejection cannot stand
July 14, 2026   Case Laws Income Tax
Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
July 14, 2026   Case Laws Income Tax
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verification
July 14, 2026   Case Laws Income Tax
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised trading tests
July 14, 2026   Case Laws Income Tax
Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
July 14, 2026   Case Laws Income Tax
Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
July 14, 2026   Case Laws Income Tax
Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
July 14, 2026   Case Laws Customs
Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
July 14, 2026   Case Laws SEBI
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or penalties
July 14, 2026   Case Laws IBC
Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
July 14, 2026   Case Laws Service Tax
Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
July 14, 2026   Case Laws Service Tax
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set aside
July 14, 2026   Case Laws Service Tax
Consignment notes by substance, not label, can bring individual truck owners' transport services within Goods Transport Agency taxation
July 14, 2026   Case Laws Central Excise
Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
July 14, 2026   Case Laws Indian Laws
Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
July 13, 2026   Notifications SEBI
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirements.
July 13, 2026   Notifications Income Tax
Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
July 13, 2026   Notifications Income Tax
Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.

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VAT and Sales Tax

Review of Order after gap of 13 years - delay can be condoned or...

Tribunal Order Review Denied Due to 8-Year Delay; 1-Year Limit Under 2003 Act Not Met.

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VAT and Sales Tax May 30, 2023 Case Laws HC
Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed by the Tribunal. Hence, the time for getting the reassessment order reviewed has already elapsed and the reassessment order has already attained finality. The order of the Tribunal dated 03.10.2012 (Annexure P-4) cannot be reviewed after a gap of 8 years - HC
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Acts Income Tax
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