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    February 10, 2026   Case Laws GST
    Composite supply of hospital inpatient services treated as health care principal supply; room rent above Rs.5000/day remains taxable.
    February 10, 2026   Case Laws GST
    Supply of canteen services to employees as business activity; recoveries are taxable while unrecovered perquisites are exempt
    February 10, 2026   Case Laws Income Tax
    TDS on service charges to Singapore affiliate: court quashes TDS default order, finds DTAA governs and AO(TDS) erred.
    February 10, 2026   Case Laws Income Tax
    Charitable trust exemption dispute; appellate authorities ordered to correct AO error and grant entitled relief, appeal allowed.
    February 10, 2026   Case Laws Income Tax
    Refund claim under income tax directs payment of undisputed amount within two weeks, otherwise court will compel compliance.
    February 10, 2026   Case Laws Income Tax
    Rectification of Tribunal order: High Court quashes Misc application, condones delay and directs hearing of cross objection with appeal.
    February 10, 2026   Case Laws Income Tax
    Taxability of digital platform profits under DTAA and PE rules: SEP excluded by treaty gap, appeal allowed
    February 10, 2026   Case Laws Income Tax
    Addition under section 69A and reassessment reopening challenged; deletions upheld and reassessment quashed for borrowed satisfaction.
    February 10, 2026   Case Laws Income Tax
    Revision under Section 263 on exempt income disallowance affirmed after AO failed proper inquiry; relief denied
    February 10, 2026   Case Laws Income Tax
    Registration cancellation under section 12A over alleged specified violations remitted for rehearing after admission of fresh evidence.
    February 10, 2026   Case Laws Customs
    Confiscation of gold bars and related penalties overturned after statements deemed inadmissible and confiscation unsustainable
    February 10, 2026   Case Laws Customs
    Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
    February 10, 2026   Case Laws Companies Law
    Name similarity and fraudulent company incorporation: HC cancels registration and orders fund remittance to liquidation account
    February 10, 2026   Case Laws IBC
    Initiation of Corporate Insolvency Resolution Process: claim of malafide initiation rejected and admission recall denied on proof standard
    February 10, 2026   Case Laws IBC
    Preferential transaction determination for related party payments during two year look back period upheld; appeals dismissed
    February 10, 2026   Case Laws IBC
    Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
    February 10, 2026   Case Laws IBC
    Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
    February 10, 2026   Case Laws IBC
    Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
    February 10, 2026   Case Laws Money Laundering
    Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
    February 10, 2026   Case Laws Service Tax
    Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
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February 10, 2026   Case Laws GST
Composite supply of hospital inpatient services treated as health care principal supply; room rent above Rs.5000/day remains taxable.
February 10, 2026   Case Laws GST
Supply of canteen services to employees as business activity; recoveries are taxable while unrecovered perquisites are exempt
February 10, 2026   Case Laws Income Tax
TDS on service charges to Singapore affiliate: court quashes TDS default order, finds DTAA governs and AO(TDS) erred.
February 10, 2026   Case Laws Income Tax
Charitable trust exemption dispute; appellate authorities ordered to correct AO error and grant entitled relief, appeal allowed.
February 10, 2026   Case Laws Income Tax
Refund claim under income tax directs payment of undisputed amount within two weeks, otherwise court will compel compliance.
February 10, 2026   Case Laws Income Tax
Rectification of Tribunal order: High Court quashes Misc application, condones delay and directs hearing of cross objection with appeal.
February 10, 2026   Case Laws Income Tax
Taxability of digital platform profits under DTAA and PE rules: SEP excluded by treaty gap, appeal allowed
February 10, 2026   Case Laws Income Tax
Addition under section 69A and reassessment reopening challenged; deletions upheld and reassessment quashed for borrowed satisfaction.
February 10, 2026   Case Laws Income Tax
Revision under Section 263 on exempt income disallowance affirmed after AO failed proper inquiry; relief denied
February 10, 2026   Case Laws Income Tax
Registration cancellation under section 12A over alleged specified violations remitted for rehearing after admission of fresh evidence.
February 10, 2026   Case Laws Customs
Confiscation of gold bars and related penalties overturned after statements deemed inadmissible and confiscation unsustainable
February 10, 2026   Case Laws Customs
Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty
February 10, 2026   Case Laws Companies Law
Name similarity and fraudulent company incorporation: HC cancels registration and orders fund remittance to liquidation account
February 10, 2026   Case Laws IBC
Initiation of Corporate Insolvency Resolution Process: claim of malafide initiation rejected and admission recall denied on proof standard
February 10, 2026   Case Laws IBC
Preferential transaction determination for related party payments during two year look back period upheld; appeals dismissed
February 10, 2026   Case Laws IBC
Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
February 10, 2026   Case Laws IBC
Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
February 10, 2026   Case Laws IBC
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after acknowledgment
February 10, 2026   Case Laws Money Laundering
Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
February 10, 2026   Case Laws Service Tax
Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand

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Income Tax

Dominant issue: whether the Bright Line Test (BLT) is an...

Bright Line Test for AMP expense allocation rejected as transfer-pricing benchmark; AMP adjustment deleted on appeal

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Income Tax January 17, 2026 Case Laws AT
Dominant issue: whether the Bright Line Test (BLT) is an appropriate benchmarking method for AMP expense allocation. The tribunal held that BLT is not a sustainable basis for transfer-pricing adjustment, relying on the precedent that rejected BLT for AMP allocations and emphasizing legal insufficiency of the AO/TPO's application of BLT; consequence: the adjustment/addition made to AMP expenses is deleted and the appeal is allowed. - ITAT
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Acts Income Tax
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