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    July 22, 2026   Case Laws IBC
    Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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    July 21, 2026   Case Laws GST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
    July 21, 2026   Case Laws GST
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    July 21, 2026   Case Laws GST
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    July 21, 2026   Case Laws Income Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case Laws Income Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's contro...
    July 21, 2026   Case Laws Income Tax
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    July 21, 2026   Case Laws Income Tax
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    July 21, 2026   Case Laws Income Tax
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July 22, 2026   Case Laws IBC
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out basis.
July 22, 2026   Case Laws Service Tax
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for resale.
July 21, 2026   Notifications Income Tax
Zero coupon bond status granted to the infrastructure financing bank's ten-year bond, subject to statutory and regulatory conditions.
July 21, 2026   Circulars DGFT
Tariff rate quota applications open for eligible new completely built vehicles imported under the India-United Kingdom trade agreement.
July 21, 2026   Circulars DGFT
Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.
July 21, 2026   Case Laws GST
Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.
July 21, 2026   Case Laws GST
Regular bail in alleged fake-invoice tax credit fraud followed secured evidence and absence of prospects for early trial.
July 21, 2026   Case Laws GST
Anticipatory bail in alleged fraudulent input tax credit cases requires demonstrated necessity for arrest and custodial interrogation.
July 21, 2026   Case Laws GST
Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
July 21, 2026   Case Laws GST
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed.
July 21, 2026   Case Laws GST
Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest after unlawful recovery.
July 21, 2026   Case Laws GST
State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
July 21, 2026   Case Laws GST
University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
July 21, 2026   Case Laws GST
Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
July 21, 2026   Case Laws GST
Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaurant facilities.
July 21, 2026   Case Laws Income Tax
Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
July 21, 2026   Case Laws Income Tax
Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's control.
July 21, 2026   Case Laws Income Tax
Royalty benchmarking under TNMM prevails where domestic rates lack reliable comparability for export transactions and technical know-how use.
July 21, 2026   Case Laws Income Tax
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any adjustment.
July 21, 2026   Case Laws Income Tax
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classification.

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Income Tax

Revision u/s 263 - Difference of opinion - Tribunal held that an...

Tribunal: No Revision of Assessment u/s 263 Without Jurisdictional Error or Revenue Prejudice.

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Income Tax February 6, 2024 Case Laws AT
Revision u/s 263 - Difference of opinion - Tribunal held that an assessment cannot be revised if there is no jurisdictional error in the order or if it has been passed after due application of mind or in case where PCIT has a view different from that taken by A.O. - Tribunal further observed that, both the ingredients i.e order must be erroneous in nature; and the error must be such that it is prejudicial to the interest of Revenue are present in a given case, it is not legally permissible for a Commissioner to initiate suo motu proceeding u/s 263
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