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    September 12, 2026   Case Laws Income Tax
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September 12, 2026   Case Laws Income Tax
Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
September 12, 2026   Case Laws Income Tax
Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims under law.
September 12, 2026   Case Laws Income Tax
TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
September 12, 2026   Case Laws Income Tax
Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty period.
September 12, 2026   Case Laws Customs
Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
September 12, 2026   Case Laws Customs
CIF Transaction Value Requires Cogent Evidence Before Customs Can Add Freight, Insurance, or Sustain Undervaluation Penalties
September 12, 2026   Case Laws IBC
Forensic audit evidence can sustain insolvency contribution liability where documentary records establish fraudulent loan round-tripping.
September 12, 2026   Case Laws IBC
Prospective liquidation amendments cannot govern an earlier going-concern sale process; consequential reliefs require fresh legal consideration.
September 12, 2026   Case Laws IBC
Section 12A settlement may justify CIRP extension and prevent arbitrary liquidation where a viable repayment process continues.
September 12, 2026   Case Laws FEMA
Natural justice safeguards failed where director ignored repeated notices in export-proceeds adjudication, though penalty was reduced to pre-deposit.
September 12, 2026   Case Laws Money Laundering
Service of relied-upon documents and meaningful inspection can satisfy natural justice in provisional attachment proceedings despite later objections.
September 11, 2026   Case Laws Income Tax
Retrospective validating legislation cannot bypass mandatory faceless reassessment allocation; jurisdictional officer-issued notices were invalidated for non-compliance.
September 11, 2026   Notifications Income Tax
Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
September 11, 2026   Circulars GST - States
Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
September 11, 2026   Circulars GST - States
Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.
September 11, 2026   Circulars GST - States
GST jurisdiction after taxpayer migration preserves valid prior actions while transferring all subsequent proceedings to the current officer.
September 11, 2026   Circulars Customs
EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.
September 11, 2026   Circulars SEBI
Commodity derivatives position limits adopt revised breach penalties, broad commodity criteria, and client open-position limits based on deliverable supply.
September 11, 2026   Case Laws GST
Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.
September 11, 2026   Case Laws GST
Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.

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

Nature of transaction - sale or service - tankers given on hire...

High Court Rules Tanker Hiring for HPCL as Transportation Service, Not Subject to VAT Due to Lack of Transfer.

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VAT and Sales Tax August 3, 2023 Case Laws HC
Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms provides for transfer of right to use the trucks for transportation of petroleum products of oil company - the effective control and possession was always with AHS. What was being provided to HPCL was only a transportation service on hire. - Not liable to VAT - HC
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Acts Income Tax
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