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    March 5, 2026   Case Laws GST
    Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
    March 5, 2026   Case Laws IBC
    Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
    March 5, 2026   Case Laws IBC
    Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
    March 5, 2026   Case Laws GST
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    March 5, 2026   Case Laws GST
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    March 5, 2026   Case Laws GST
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    March 5, 2026   Case Laws GST
    Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
    March 5, 2026   Case Laws GST
    Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
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    Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
    March 5, 2026   Case Laws Income Tax
    Non-communication of a court order nullified a subsequent assessment; fresh reply and re order mandated with extended timelines.
    March 5, 2026   Case Laws Income Tax
    Tax withholding certificate challenged for failure to apply precedent; authority ordered to issue a reduced treaty-based deduction certificate.
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    March 5, 2026   Case Laws Income Tax
    Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
    March 5, 2026   Case Laws Income Tax
    Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
    March 5, 2026   Case Laws Income Tax
    Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
    March 5, 2026   Case Laws Income Tax
    Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
    March 5, 2026   Case Laws Income Tax
    Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
    March 5, 2026   Case Laws Income Tax
    Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
    March 5, 2026   Case Laws Income Tax
    Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
    March 5, 2026   Case Laws Income Tax
    Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
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March 5, 2026   Case Laws GST
Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
March 5, 2026   Case Laws IBC
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be restored.
March 5, 2026   Case Laws IBC
Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
March 5, 2026   Case Laws GST
Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
March 5, 2026   Case Laws GST
Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
March 5, 2026   Case Laws GST
Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
March 5, 2026   Case Laws GST
Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
March 5, 2026   Case Laws GST
Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
March 5, 2026   Case Laws GST
Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
March 5, 2026   Case Laws Income Tax
Non-communication of a court order nullified a subsequent assessment; fresh reply and re order mandated with extended timelines.
March 5, 2026   Case Laws Income Tax
Tax withholding certificate challenged for failure to apply precedent; authority ordered to issue a reduced treaty-based deduction certificate.
March 5, 2026   Case Laws Income Tax
Denial of Hearing in Faceless Assessment invalidates proceedings; reopen, allow filing of reply and provide hearing before fresh adjudication.
March 5, 2026   Case Laws Income Tax
Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
March 5, 2026   Case Laws Income Tax
Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
March 5, 2026   Case Laws Income Tax
Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
March 5, 2026   Case Laws Income Tax
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under section 80G.
March 5, 2026   Case Laws Income Tax
Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
March 5, 2026   Case Laws Income Tax
Computation of insurance business profits: regulatory reallocation of management expenses remains deductible; related penalty cancelled.
March 5, 2026   Case Laws Income Tax
Grandfathering proviso to Section 149(1)(b) bars reopening beyond old-regime block; approvals require independent application of mind.
March 5, 2026   Case Laws Income Tax
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based additions.

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IBC

Existence of debt and default is the determinative test for...

Existence of debt and default governs Section 7 admission; threshold met and limitation extended by acknowledgement and COVID exclusion.

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IBC February 18, 2026 Case Laws AT
Existence of debt and default is the determinative test for admitting a financial creditor's Section 7 application; once debt and default are established the Adjudicating Authority need not determine exact quantum and must admit if the petition is complete. The tribunal found the financial creditor's calculations showed the statutory threshold was met and that acknowledgments in accounts can extend limitation under the Limitation Act. The COVID-19 exclusion of limitation was applied so limitation recommenced from 01.03.2022, rendering the Section 7 filing timely. The appeal was dismissed for lack of merit and for negligent conduct by the appellant.
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Acts Income Tax
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