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    September 11, 2026   Case Laws Income Tax
    Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
    September 11, 2026   Case Laws Income Tax
    Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
    September 11, 2026   Case Laws Income Tax
    Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
    September 11, 2026   Case Laws Income Tax
    Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
    September 11, 2026   Case Laws Income Tax
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    September 11, 2026   Case Laws Income Tax
    Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.
    September 11, 2026   Case Laws Income Tax
    Non-monetary business benefits from below-value land acquisitions are taxable, while deductions remain limited to actual cost.
    September 11, 2026   Case Laws Income Tax
    Project-completion accounting cannot be rejected without accounting defects or evidence of undisclosed flat-sale consideration.
    September 11, 2026   Case Laws Income Tax
    Binding jurisdictional precedent limits return-processing disallowances and supports rectification for mistakes apparent from the record.
    September 11, 2026   Case Laws Income Tax
    Misreporting-based tax penalty excludes bona fide explanation protection where inadmissible deductions caused under-reporting of income.
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    Estimated cash-deposit additions alone cannot establish concealment for penalty, resulting in deletion of the levy.
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    TNMM aggregation prevents separate benchmarking of inseparable IT support costs, while debt-free receivables and research deductions receive relief.
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    Transactional Net Margin Method prevents separate nil pricing of closely linked selling commission already included in segmental operating costs.
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    September 11, 2026   Case Laws Customs
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    September 11, 2026   Case Laws Customs
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September 11, 2026   Case Laws Income Tax
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain excluded from benchmarking.
September 11, 2026   Case Laws Income Tax
Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
September 11, 2026   Case Laws Income Tax
Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
September 11, 2026   Case Laws Income Tax
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determination.
September 11, 2026   Case Laws Income Tax
Territorial and subject-matter jurisdiction governs charitable registration cancellation; centralised assessment alone cannot validate cancellation authority.
September 11, 2026   Case Laws Income Tax
Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.
September 11, 2026   Case Laws Income Tax
Non-monetary business benefits from below-value land acquisitions are taxable, while deductions remain limited to actual cost.
September 11, 2026   Case Laws Income Tax
Project-completion accounting cannot be rejected without accounting defects or evidence of undisclosed flat-sale consideration.
September 11, 2026   Case Laws Income Tax
Binding jurisdictional precedent limits return-processing disallowances and supports rectification for mistakes apparent from the record.
September 11, 2026   Case Laws Income Tax
Misreporting-based tax penalty excludes bona fide explanation protection where inadmissible deductions caused under-reporting of income.
September 11, 2026   Case Laws Income Tax
Estimated cash-deposit additions alone cannot establish concealment for penalty, resulting in deletion of the levy.
September 11, 2026   Case Laws Income Tax
TNMM aggregation prevents separate benchmarking of inseparable IT support costs, while debt-free receivables and research deductions receive relief.
September 11, 2026   Case Laws Income Tax
Transactional Net Margin Method prevents separate nil pricing of closely linked selling commission already included in segmental operating costs.
September 11, 2026   Case Laws Income Tax
Third-party seized records require corroboration, while Rule 8D cannot increase minimum alternate tax book profit.
September 11, 2026   Case Laws Customs
Unauthorised gold import restrictions classify goods as prohibited, attracting the enhanced customs penalty regime despite citation defects.
September 11, 2026   Case Laws Customs
Target Plus Scheme broad nexus allows grouped input linkage, while absent intent defeats extended customs limitation and penalties.
September 11, 2026   Case Laws Customs
Conditional aircraft duty exemptions fail when commercial charter operations lack required regulatory authorisation, triggering confiscation, duty recovery and penalties.
September 11, 2026   Case Laws Customs
Statutory penalty ceiling under cargo handling regulations restricts sanctions to the prescribed maximum for customs-area cargo operators.
September 11, 2026   Case Laws Customs
Prospective import-policy amendments cannot impose new Actual User registration conditions on earlier warehoused newsprint imports.
September 11, 2026   Case Laws Customs
Social Welfare Surcharge exemption follows when imported PET coke receives basic customs duty exemption through MEIS duty credit scrips.

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Home › Highlights › Service Tax › 2023 › June, 2023 › This
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Service Tax

Banking and Other Financial Services - delayed payment charges...

Delayed Payment Charges Not Subject to Service Tax u/s 66E(e) of Finance Act, 1994 Since July 2012.

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Service Tax June 13, 2023 Case Laws AT
Banking and Other Financial Services - delayed payment charges collected from the borrowers who made loan repayments belatedly ie beyond the period stipulated in the agreement - declared service in the light of section 66E(e) of the Finance Act, 1994 or not. - the service tax could not be levied on ‘delayed payment charges’ collected by the appellant from their customers from 01.07.2012 also. - AT
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