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    March 6, 2026   Case Laws Service Tax
    Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
    March 6, 2026   Case Laws Service Tax
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    Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
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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
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    March 5, 2026   Case Laws Income Tax
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March 6, 2026   Case Laws Service Tax
Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
March 6, 2026   Case Laws Service Tax
Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
March 5, 2026   Circulars SEBI
Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
March 5, 2026   Circulars Customs
Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
March 5, 2026   Circulars Customs
Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
March 5, 2026   Circulars Customs
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.
March 5, 2026   Case Laws GST
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.
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.

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Income Tax

Notice under section 143(2) was held time-barred and also issued...

Time-barred and jurisdictionally defective 143(2) notice invalidated the assessment; transfer order challenge was not entertained.

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Income Tax April 3, 2026 Case Laws AT
Notice under section 143(2) was held time-barred and also issued before the jurisdictional transfer under section 127 took effect, so the Assessing Officer lacked authority when the notice was served. On that dual basis, the consequent assessment under section 143(3) was declared invalid and quashed. The Tribunal did not entertain the separate challenge to the transfer order under section 127.
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Acts Income Tax
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