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    October 6, 2026   Case Laws Income Tax
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October 6, 2026   Case Laws Income Tax
Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of stale proceedings.
October 6, 2026   Case Laws Income Tax
Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May Pause During First Appeal
October 6, 2026   Case Laws Income Tax
Recorded satisfaction before Rule 8D application bars additional exempt-income expense disallowance and preserves voluntary taxpayer computation.
October 6, 2026   Case Laws Income Tax
Customer-referral commission is business income, not fees for technical services, where no know-how is made available.
October 6, 2026   Case Laws Income Tax
Cash-payment disallowance requires verified statutory conditions; unreliable civil-contractor books may instead support estimated business income.
October 6, 2026   Case Laws Income Tax
Berry Ratio rejected for jewellery manufacturing; receivables interest depends on customer-credit parity and binding book-profit directions.
October 6, 2026   Case Laws Income Tax
Jurisdictional satisfaction for concealment penalty cannot be created later by substituting a distinct penal provision after assessment.
October 6, 2026   Case Laws Income Tax
Delayed trade receivables require independent arm's length benchmarking after the agreed credit period, using currency-appropriate interest rates.
October 6, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated facts.
October 6, 2026   Case Laws Income Tax
Arm's length pricing of captive electricity follows the distribution licensee's supply rate, while penalty initiation challenges remain premature.
October 6, 2026   Case Laws Income Tax
Pass-through associated enterprise purchases require no arm's length adjustment where credit notes align prices with the unrelated supplier.
October 6, 2026   Case Laws Income Tax
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the actual transfer year.
October 6, 2026   Case Laws Income Tax
Tax withholding on settlement compensation requires an identified statutory obligation before a disallowance can arise.
October 6, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing recharacterisation as equity without the GAAR procedure.
October 6, 2026   Case Laws Income Tax
Reciprocal plot exchanges: Consideration in kind prevents section 43CA valuation addition where no stamp-duty shortfall exists.
October 6, 2026   Case Laws Customs
Project-import contract registration before importation determines Heading 98.01 eligibility, while Section 18A permits qualifying post-clearance Bill revisions.
October 6, 2026   Case Laws IBC
Clean slate protection prevents enforcement of pre-CIRP export obligations through Denied Entry List restrictions after resolution approval.
October 6, 2026   Case Laws IBC
Resolution-plan feasibility fails where SEZ land conversion lacks consent and the Information Memorandum conceals regulatory uncertainty.
October 6, 2026   Case Laws GST
GST limitation turns on issuance of substantive notices and orders, not later electronic DRC summaries, preserving appellate review.
October 6, 2026   Case Laws GST
Rule 138B authorisation and alternative appellate remedies limited the writ challenge to confiscation proceedings involving scrap-goods transport.

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Home › Highlights › Service Tax › 2024 › July, 2024 › This
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Service Tax

Appellant not liable to pay service tax for construction...

Construction services for non-profit edu trusts exempt from service tax as per Board's Circular deeming edu institutions non-commercial.

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Service Tax July 24, 2024 Case Laws AT
Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions are not commercial in nature. Tribunal in cited case held demand under Commercial or Industrial Construction Services cannot sustain for construction of educational institutions in view of said Circular being in force. Impugned demand set aside, appeal allowed.
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Acts Income Tax
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