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    March 31, 2026   Case LawsGST
    Retrospective GST on SEZ insurance supplies stayed as Court finds arguable jurisdictional challenge to amendment-based demand.
    March 31, 2026   Case LawsGST
    Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired
    March 31, 2026   Case LawsGST
    Electronic credit ledger blocking lapses after one year under Rule 86A(3); expired restriction must be lifted.
    March 31, 2026   Case LawsGST
    Writ maintainability in State contracts upheld; equitable GST adjustment applied and discriminatory denial set aside.
    March 31, 2026   Case LawsGST
    Article 22(2) challenge failed as arrest and magistrate production were found within the constitutional time limit.
    March 31, 2026   Case LawsGST
    Rule 86A cannot support negative blocking of input tax credit beyond credit actually available in the Electronic Credit Ledger.
    March 31, 2026   Case LawsGST
    Mandatory hearing in refund proceedings required before rejection under Rule 92(3); curtailed reply period invalidates the order.
    March 31, 2026   Case LawsGST
    Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous.
    March 31, 2026   Case LawsGST
    Premature writ challenge to GST DRC-01A intimation rejected; department must first follow show cause adjudication and appeal process.
    March 31, 2026   Case LawsGST
    Input tax credit cannot be denied to bona fide recipients merely because the supplier failed to remit tax.
    March 31, 2026   Case LawsGST
    Contractual health-centre operations taxed as composite services, with exemptions for healthcare and pure services denied.
    March 31, 2026   Case LawsGST
    Canteen recoveries taxed, ITC denied on contractor bills, while notice pay recovery was held outside GST.
    March 31, 2026   Case LawsGST
    Tariff classification of inedible vegetable oil mixtures under Chapter 1518 determines 5% GST rate.
    March 31, 2026   Case LawsIncome Tax
    Virtual services were not deemed physically rendered in India, and a nil withholding certificate was properly refused.
    March 31, 2026   Case LawsIncome Tax
    Search assessment limitation and third-party digital evidence fail without person-wise panchanama, corroboration, or proven nexus.
    March 31, 2026   Case LawsIncome Tax
    Depreciation on toll rights, subsidy adjustment, and penalty relief shape ITAT's ruling on infrastructure tax claims.
    March 31, 2026   Case LawsIncome Tax
    Employer PF/ESI deduction under section 43B and refund of excess DDT accepted subject to verification and computation.
    March 31, 2026   Case LawsIncome Tax
    Depreciation disallowance and festival donations deleted, while fine-and-penalty expenditure under section 37(1) was remanded for verification.
    March 31, 2026   Case LawsIncome Tax
    Telecom tax holiday, treaty royalty, and transfer pricing consistency shape ITAT's mixed relief on cross-border charges.
    March 31, 2026   Case LawsCustoms
    Additional customs duty equivalent to rubber cess upheld on imported natural rubber, following coordinate Bench precedent.
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    March 31, 2026   Case Laws GST
    Retrospective GST on SEZ insurance supplies stayed as Court finds arguable jurisdictional challenge to amendment-based demand.
    March 31, 2026   Case Laws GST
    Premature recovery from electronic credit ledger stayed where statutory appeal period and Section 78 recovery period had not expired
    March 31, 2026   Case Laws GST
    Electronic credit ledger blocking lapses after one year under Rule 86A(3); expired restriction must be lifted.
    March 31, 2026   Case Laws GST
    Writ maintainability in State contracts upheld; equitable GST adjustment applied and discriminatory denial set aside.
    March 31, 2026   Case Laws GST
    Article 22(2) challenge failed as arrest and magistrate production were found within the constitutional time limit.
    March 31, 2026   Case Laws GST
    Rule 86A cannot support negative blocking of input tax credit beyond credit actually available in the Electronic Credit Ledger.
    March 31, 2026   Case Laws GST
    Mandatory hearing in refund proceedings required before rejection under Rule 92(3); curtailed reply period invalidates the order.
    March 31, 2026   Case Laws GST
    Completed special audit cannot be reopened for a supplementary report; challenge to provisional attachment became infructuous.
    March 31, 2026   Case Laws GST
    Premature writ challenge to GST DRC-01A intimation rejected; department must first follow show cause adjudication and appeal process.
    March 31, 2026   Case Laws GST
    Input tax credit cannot be denied to bona fide recipients merely because the supplier failed to remit tax.
    March 31, 2026   Case Laws GST
    Contractual health-centre operations taxed as composite services, with exemptions for healthcare and pure services denied.
    March 31, 2026   Case Laws GST
    Canteen recoveries taxed, ITC denied on contractor bills, while notice pay recovery was held outside GST.
    March 31, 2026   Case Laws GST
    Tariff classification of inedible vegetable oil mixtures under Chapter 1518 determines 5% GST rate.
    March 31, 2026   Case Laws Income Tax
    Virtual services were not deemed physically rendered in India, and a nil withholding certificate was properly refused.
    March 31, 2026   Case Laws Income Tax
    Search assessment limitation and third-party digital evidence fail without person-wise panchanama, corroboration, or proven nexus.
    March 31, 2026   Case Laws Income Tax
    Depreciation on toll rights, subsidy adjustment, and penalty relief shape ITAT's ruling on infrastructure tax claims.
    March 31, 2026   Case Laws Income Tax
    Employer PF/ESI deduction under section 43B and refund of excess DDT accepted subject to verification and computation.
    March 31, 2026   Case Laws Income Tax
    Depreciation disallowance and festival donations deleted, while fine-and-penalty expenditure under section 37(1) was remanded for verification.
    March 31, 2026   Case Laws Income Tax
    Telecom tax holiday, treaty royalty, and transfer pricing consistency shape ITAT's mixed relief on cross-border charges.
    March 31, 2026   Case Laws Customs
    Additional customs duty equivalent to rubber cess upheld on imported natural rubber, following coordinate Bench precedent.

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      Home› Highlights › Income Tax › 2026 › April, 2026 › This
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      Income Tax

      Rule 128 of the Income-tax Rules, 2026 is amended to exclude...

      GAAR carve-out for pre-2017 investment transfers clarified under amended income-tax rules.

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      Income TaxApril 2, 2026Notifications
      Rule 128 of the Income-tax Rules, 2026 is amended to exclude from Chapter XI any income from transfer of investments made before 1 April 2017 by the same person, where such income accrues, arises, or is deemed to accrue, arise, or be received. The amended rule also clarifies that Chapter XI applies to arrangements regardless of when entered into if the tax benefit is obtained on or after 1 April 2017, except for the specified pre-2017 investment transfer income. The amendment comes into force on 1 April 2026.
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