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    February 9, 2026   Case Laws Customs
    Acceptability of canalising agency permission as import licence; remanded for adjudicating authority to examine licence conditions before action.
    February 9, 2026   Case Laws FEMA
    Specific performance suit and FERA bar: court limits its adverse finding to one additional issue, leaving enforceability for trial.
    February 9, 2026   Case Laws Service Tax
    Tender fees and forfeited security deposits found non taxable; service demands set aside and limitation invocation denied.
    February 9, 2026   Case Laws Wealth-tax
    Scheme of demerger and attachment of vested assets: court bars attachment for demerged company's tax, allows action for resulting company's liability
    February 7, 2026   Case Laws GST
    Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
    February 7, 2026   Case Laws GST
    Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
    February 7, 2026   Case Laws GST
    Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
    February 7, 2026   Case Laws GST
    Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing
    February 7, 2026   Case Laws GST
    Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
    February 7, 2026   Case Laws GST
    Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
    February 7, 2026   Case Laws GST
    Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
    February 7, 2026   Case Laws GST
    Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
    February 7, 2026   Case Laws GST
    Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
    February 7, 2026   Case Laws GST
    GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opport...
    February 7, 2026   Case Laws GST
    Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
    February 7, 2026   Case Laws Income Tax
    Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
    February 7, 2026   Case Laws Income Tax
    Penalty under section 271D imposed while assessment appeal pending; order set aside and proceedings to be stayed
    February 7, 2026   Case Laws Income Tax
    Condonation of delay for ITAT appeal due to COVID 19 disruption allowed, restoration ordered subject to a costs payment.
    February 7, 2026   Case Laws Income Tax
    Transfer pricing adjustment for differential commission rates rejected; tribunal deletes ad hoc addition and directs interest reassessment.
    February 7, 2026   Case Laws Income Tax
    Transfer pricing adjustment for intra group services remanded for fresh ALP determination after benefit, need and rendition tests and evidence.
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February 9, 2026   Case Laws Customs
Acceptability of canalising agency permission as import licence; remanded for adjudicating authority to examine licence conditions before action.
February 9, 2026   Case Laws FEMA
Specific performance suit and FERA bar: court limits its adverse finding to one additional issue, leaving enforceability for trial.
February 9, 2026   Case Laws Service Tax
Tender fees and forfeited security deposits found non taxable; service demands set aside and limitation invocation denied.
February 9, 2026   Case Laws Wealth-tax
Scheme of demerger and attachment of vested assets: court bars attachment for demerged company's tax, allows action for resulting company's liability
February 7, 2026   Case Laws GST
Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
February 7, 2026   Case Laws GST
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.
February 7, 2026   Case Laws GST
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
February 7, 2026   Case Laws GST
Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing
February 7, 2026   Case Laws GST
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.
February 7, 2026   Case Laws GST
Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
February 7, 2026   Case Laws GST
Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
February 7, 2026   Case Laws GST
Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
February 7, 2026   Case Laws GST
Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
February 7, 2026   Case Laws GST
GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opportunity.
February 7, 2026   Case Laws GST
Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
February 7, 2026   Case Laws Income Tax
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh consideration.
February 7, 2026   Case Laws Income Tax
Penalty under section 271D imposed while assessment appeal pending; order set aside and proceedings to be stayed
February 7, 2026   Case Laws Income Tax
Condonation of delay for ITAT appeal due to COVID 19 disruption allowed, restoration ordered subject to a costs payment.
February 7, 2026   Case Laws Income Tax
Transfer pricing adjustment for differential commission rates rejected; tribunal deletes ad hoc addition and directs interest reassessment.
February 7, 2026   Case Laws Income Tax
Transfer pricing adjustment for intra group services remanded for fresh ALP determination after benefit, need and rendition tests and evidence.

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Income Tax

Dependent Agent Permanent Establishment under Article 5(4) was...

Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.

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Income Tax March 10, 2026 Case Laws AT
Dependent Agent Permanent Establishment under Article 5(4) was examined: the revenue must prove an agent in India habitually exercises authority to conclude contracts or meets alternative sub conditions; sample distributor agreements showed non exclusive distributors purchasing, selling and bearing risk in their own name, with only a limited lawful maximum resale price constraint. Certification of resellers was treated as quality control, not control converting distributors into dependent agents. Website descriptions did not establish customer specific tailoring. As conditions of Article 5(4) were not satisfied, no DAPE arose and attribution of profits to a PE was unwarranted.
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Acts Income Tax
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