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    June 22, 2026   Case Laws Income Tax
    Make available test under India-UK DTAA: managerial business support services were not fees for technical services
    June 22, 2026   Case Laws Income Tax
    Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
    June 22, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case Laws Income Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case Laws Income Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
    June 22, 2026   Case Laws Income Tax
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    June 22, 2026   Case Laws Customs
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    June 22, 2026   Case Laws Customs
    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
    June 22, 2026   Case Laws Customs
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    June 22, 2026   Case Laws IBC
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
    June 22, 2026   Case Laws IBC
    Tentative security interest determination: liquidator's distribution view was not final and remained subject to pending appellate challenge.
    June 22, 2026   Case Laws IBC
    Proof of deposit and insolvency moratorium controlled the repayment claim, leaving only the insolvency process remedy.
    June 22, 2026   Case Laws IBC
    Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.
    June 22, 2026   Case Laws Service Tax
    Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
    June 22, 2026   Case Laws Service Tax
    Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
    June 20, 2026   Notifications SEZ
    SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
    June 20, 2026   Notifications SEZ
    Special Economic Zone expansion notified with an additional 1.4850 hectares added to the existing Tamil Nadu zone.
    June 20, 2026   Circulars SEBI
    Early pay-in in commodity derivatives: margin exemptions may apply after certified goods deposit, while mark-to-market margins continue.
    June 20, 2026   Circulars Customs
    Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
    June 20, 2026   Circulars Customs
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June 22, 2026   Case Laws Income Tax
Make available test under India-UK DTAA: managerial business support services were not fees for technical services
June 22, 2026   Case Laws Income Tax
Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
June 22, 2026   Case Laws Income Tax
Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
June 22, 2026   Case Laws Income Tax
Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
June 22, 2026   Case Laws Income Tax
Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and remitted.
June 22, 2026   Case Laws Income Tax
Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
June 22, 2026   Case Laws Customs
Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
June 22, 2026   Case Laws Customs
Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
June 22, 2026   Case Laws Customs
Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
June 22, 2026   Case Laws IBC
Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
June 22, 2026   Case Laws IBC
Tentative security interest determination: liquidator's distribution view was not final and remained subject to pending appellate challenge.
June 22, 2026   Case Laws IBC
Proof of deposit and insolvency moratorium controlled the repayment claim, leaving only the insolvency process remedy.
June 22, 2026   Case Laws IBC
Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.
June 22, 2026   Case Laws Service Tax
Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
June 22, 2026   Case Laws Service Tax
Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
June 20, 2026   Notifications SEZ
SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
June 20, 2026   Notifications SEZ
Special Economic Zone expansion notified with an additional 1.4850 hectares added to the existing Tamil Nadu zone.
June 20, 2026   Circulars SEBI
Early pay-in in commodity derivatives: margin exemptions may apply after certified goods deposit, while mark-to-market margins continue.
June 20, 2026   Circulars Customs
Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
June 20, 2026   Circulars Customs
Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.

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Service Tax

Placement services - campus recruitment of its students -...

Campus Recruitment Services Classified as "Manpower Recruitment or Supply Agency" for Service Tax Purposes.

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Service Tax March 2, 2013 Case Laws AT
Placement services - campus recruitment of its students - Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or Supply Agency’ - AT
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Acts Income Tax
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