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    July 22, 2026   Case Laws Income Tax
    Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
    July 22, 2026   Case Laws Income Tax
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    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.
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    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 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 afte...
    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.
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July 22, 2026   Case Laws Income Tax
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallowed.
July 22, 2026   Case Laws Income Tax
Voluntary retirement scheme receipts treated as capital where resignation, not employer termination, governed cessation of employment.
July 22, 2026   Case Laws Customs
Intended use of warehoused capital goods suffices, preventing interest solely because goods were not actually deployed.
July 22, 2026   Case Laws Customs
Aluminium formwork used as on-site shuttering qualifies as aluminium structures, supporting customs exemption eligibility.
July 22, 2026   Case Laws Customs
Demurrage charges outside the goods price cannot increase transaction value, while demands must remain within the show cause notice.
July 22, 2026   Case Laws Customs
Tariff classification of automotive camera components determines integrated-circuit exemption eligibility while excluding vehicle wiring harnesses and motor-vehicle camera covers.
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.

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Income Tax

The ITAT ruled that the salary received by the assessee for an...

Expat salary earned overseas tax-exempt in India as per tax treaty.

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Income Tax December 16, 2024 Case Laws AT
The ITAT ruled that the salary received by the assessee for an international assignment to the UK, being a resident of the UK and a non-resident of India, is not taxable in India. The Tribunal observed that the assessee had paid taxes in the UK on the salary income, and therefore, the foreign assignment salary earned by the assessee should be excluded while recomputing the income, as per Article 16(1) of the India-UK Tax Treaty.
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Acts Income Tax
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