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    March 7, 2026   Case Laws GST
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March 7, 2026   Case Laws GST
Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
March 7, 2026   Case Laws GST
Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
March 7, 2026   Case Laws Income Tax
Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
March 7, 2026   Case Laws Income Tax
Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
March 7, 2026   Case Laws Income Tax
Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
March 7, 2026   Case Laws Income Tax
TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
March 7, 2026   Case Laws Income Tax
Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
March 7, 2026   Case Laws Indian Laws
Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
March 7, 2026   Case Laws Income Tax
Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
March 7, 2026   Case Laws Income Tax
Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification occurred.
March 7, 2026   Case Laws Income Tax
Right to interest on delayed tax refunds under Section 244A extends to refunds determined under the DTVSV Act, entitlement allowed.
March 7, 2026   Case Laws Income Tax
Allowability of Contractual Damages: compensatory payments for late supply treated as deductible business expenditure, not offences.
March 7, 2026   Case Laws Benami Property
Benami transaction: amended definition applies to holdings after the amendment, sale proceeds treated as benami and fiduciary exception rejected.
March 7, 2026   Case Laws Customs
Mandatory Show Cause Notice required before confiscation; failure mandates quashing and fresh hearing with a final speaking order.
March 7, 2026   Case Laws Companies Law
Inherent jurisdiction to stay investigation limited to rare cases; no interim protection where FIR prima facie discloses offence.
March 7, 2026   Case Laws Companies Law
Validation of interregnum dispositions: court may save bona fide transactions; stamping defects are curable and POA remains effective.
March 7, 2026   Case Laws IBC
Extension of Personal Insolvency Resolution Process: may be extended despite moratorium cap; moratorium itself remains non extendable.
March 7, 2026   Case Laws IBC
Updation of claims under Regulation 12A permits withdrawal when a claim is satisfied; Adjudicating Authority must adjudicate the request.
March 7, 2026   Case Laws IBC
Invocation of guarantee: Section 95 petition held maintainable after valid demand; substituted service and assignment upheld, costs imposed.
March 7, 2026   Case Laws Money Laundering
Bail under PMLA: twin condition limits cannot justify indefinite pre trial detention; bail granted with protective conditions.

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Income Tax

Whether milestone payments constituted "fees for technical...

Milestone payments for supply, installation and maintenance of rolling stock not FTS under Art.12(4); no s.234B interest for AY 2008-09

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Income Tax January 19, 2026 Case Laws AT
Whether milestone payments constituted "fees for technical services" under Article 12(4) of the India-Germany DTAA: Tribunal found that milestone deliverables (organizational diagrams, work programmes, quality assurance plans, preliminary system design) were preparatory, non-independent steps integral to supply, installation and maintenance of rolling stock and did not amount to managerial, technical or consultancy services within Article 12(4); accordingly payments for Milestones A1, A3, A5 and A10 are not taxable as FTS. Charging of interest under section 234B: applying the Supreme Court's ruling on the prospective operation of the proviso to section 209(1), no interest under section 234B was chargeable for AY 2008-09. - ITAT
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