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September 28, 2026   Case Laws IBC
Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
September 28, 2026   Case Laws FEMA
Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
September 28, 2026   Case Laws Money Laundering
ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
September 28, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.
September 28, 2026   Case Laws VAT / Sales Tax
Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.
September 26, 2026   Case Laws Income Tax
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additions.
September 26, 2026   Case Laws Service Tax
Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.
September 26, 2026   Case Laws GST
Rule 86A ledger blocking remains distinct from deemed recovery stay following an appellate pre-deposit, requiring separate unblocking consideration.
September 26, 2026   Case Laws GST
Provisional GST bank-account attachments lapse after one year, requiring defreezing where no fresh attachment order exists.
September 26, 2026   Case Laws GST
Incorrect GST head payments may be adjusted against IGST liability without duplicate tax payment or interest.
September 26, 2026   Case Laws GST
Duplicate GST adjudication on identical issues and periods undermines later State GST assessment and rectification action.
September 26, 2026   Case Laws GST
Mandatory e-way bill compliance was not enforceable before nationwide implementation, preventing detention and penalty for non-production.
September 26, 2026   Case Laws GST
E-way bill validity requires correct Part B vehicle details; expired bills with mismatched vehicles can support tax-evasion penalty.
September 26, 2026   Case Laws GST
Inverted Duty Refund Turnover Requires Verified Treatment of Differently Taxed Outward Supplies Before Refund Computation
September 26, 2026   Case Laws GST
Pre-GST service tax refunds for cancelled flat bookings must be claimed in cash, not through GST input tax credit.
September 26, 2026   Case Laws GST
Reasoned GST appellate orders required as unaddressed grounds and procedural objections require fresh adjudication in full.
September 26, 2026   Case Laws GST
Mixed Supply Classification Applies Highest GST Rate to Bundled Digital Cinema Equipment Leasing Under a Single Rental Agreement
September 26, 2026   Case Laws GST
Psyllium seed GST classification confirms taxability where godown storage gives supplies a dried character, denying claimed exemptions.
September 26, 2026   Case Laws GST
Composite coaching supply keeps study materials taxable, while pure-agent fees require strict conditions and forex differences remain outside GST.
September 26, 2026   Case Laws GST
Agglomerated cork classification permits concessional GST treatment, while inverted-duty refund eligibility remains outside advance-ruling jurisdiction.

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Home › Highlights › Income Tax › 2024 › June, 2024 › This
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Income Tax

The Appellate Tribunal addressed various Transfer Pricing (TP)...

MAM determination for ITeS, TP adjustment on interest, TDS u/s 195 - FTS classification, payments to German entity - judicial opinions considered.

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Income Tax June 5, 2024 Case Laws AT
The Appellate Tribunal addressed various Transfer Pricing (TP) issues. It directed the AO/TPO to consider only operating profit/cost for TP adjustment in IT enabled Services transactions. For interest on trade receivables, it mandated using market determined rates. Regarding TDS u/s 195, payments to a Thailand entity were not classified as FTS due to absence of FTS clause in India-Thailand DTAA. The AO was directed to delete the addition u/s 40(a)(ia). However, payments to a German entity were deemed FTS under India-Germany DTAA, upholding the addition u/s 40(a)(i). The appeal was partly allowed.
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Acts Income Tax
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