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    August 4, 2026   Case LawsIncome Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case LawsIncome Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case LawsIncome Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case LawsIncome Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
    August 4, 2026   Case LawsIncome Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    August 4, 2026   Case LawsIncome Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
    August 4, 2026   Case LawsIncome Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case LawsIncome Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case LawsIncome Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case LawsIncome Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case LawsIncome Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 4, 2026   Case LawsCustoms
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    August 4, 2026   Case LawsCustoms
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
    August 4, 2026   Case LawsCustoms
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
    August 4, 2026   Case LawsCustoms
    Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
    August 4, 2026   Case LawsCompanies Law
    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
    August 4, 2026   Case LawsFEMA
    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
    August 4, 2026   Case LawsFEMA
    FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
    August 4, 2026   Case LawsService Tax
    Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
    August 4, 2026   Case LawsService Tax
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
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    August 4, 2026   Case Laws Income Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case Laws Income Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.
    August 4, 2026   Case Laws Income Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    August 4, 2026   Case Laws Income Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case Laws Income Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case Laws Income Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case Laws Income Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case Laws Income Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 4, 2026   Case Laws Customs
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    August 4, 2026   Case Laws Customs
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
    August 4, 2026   Case Laws Customs
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
    August 4, 2026   Case Laws Customs
    Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or antibiotic.
    August 4, 2026   Case Laws Companies Law
    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitation.
    August 4, 2026   Case Laws FEMA
    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
    August 4, 2026   Case Laws FEMA
    FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
    August 4, 2026   Case Laws Service Tax
    Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
    August 4, 2026   Case Laws Service Tax
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.

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      Home› Highlights › GST - States › 2025 › March, 2025 › This
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      GST - States

      The West Bengal Directorate of Commercial Taxes has issued...

      West Bengal Clarifies GST Exemptions for Penal Charges, Payment Aggregators, and R&D Services Funded by Government Grants

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      GST - StatesMarch 21, 2025Circulars
      The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges levied by Regulated Entities for loan contract non-compliance; GST exemption for Payment Aggregators handling transactions up to 2,000; regularization of GST payments for R&D services by Government Entities against grants (July 2017-October 2024); regularization for Training Partners approved by National Skill Development Corporation (October 2024-January 2025); GST applicability on facility management services to MCD; confirmation that Delhi Development Authority is not a local authority under GST law; and regularization of GST payments for various other specified services during transition periods.
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