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    July 9, 2026   Case Laws Income Tax
    Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
    July 9, 2026   Case Laws Income Tax
    No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
    July 9, 2026   Case Laws Income Tax
    Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
    July 9, 2026   Case Laws Income Tax
    Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.
    July 9, 2026   Case Laws Benami Property
    Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
    July 9, 2026   Case Laws Benami Property
    Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
    July 9, 2026   Case Laws Benami Property
    Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
    July 9, 2026   Case Laws Customs
    Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
    July 9, 2026   Case Laws Customs
    Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
    July 9, 2026   Case Laws IBC
    Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation
    July 9, 2026   Case Laws IBC
    CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
    July 9, 2026   Case Laws IBC
    Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
    July 9, 2026   Case Laws Service Tax
    Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
    July 9, 2026   Case Laws Indian Laws
    Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
    July 8, 2026   Circulars SEBI
    IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap
    July 8, 2026   Circulars Customs
    SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
    July 8, 2026   Circulars Customs
    SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
    July 8, 2026   Circulars Income Tax
    Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
    July 8, 2026   Circulars Customs
    Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
    July 8, 2026   Case Laws GST
    Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
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July 9, 2026   Case Laws Income Tax
Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
July 9, 2026   Case Laws Income Tax
No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
July 9, 2026   Case Laws Income Tax
Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
July 9, 2026   Case Laws Income Tax
Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.
July 9, 2026   Case Laws Benami Property
Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
July 9, 2026   Case Laws Benami Property
Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
July 9, 2026   Case Laws Benami Property
Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
July 9, 2026   Case Laws Customs
Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
July 9, 2026   Case Laws Customs
Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
July 9, 2026   Case Laws IBC
Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation
July 9, 2026   Case Laws IBC
CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
July 9, 2026   Case Laws IBC
Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
July 9, 2026   Case Laws Service Tax
Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
July 9, 2026   Case Laws Indian Laws
Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence prove execution
July 8, 2026   Circulars SEBI
IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap
July 8, 2026   Circulars Customs
SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
July 8, 2026   Circulars Customs
SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
July 8, 2026   Circulars Income Tax
Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
July 8, 2026   Circulars Customs
Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
July 8, 2026   Case Laws GST
Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery

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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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