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    May 12, 2026   Case LawsGST
    Coursera user licences classified as licensing services, not education service, so the exemption was denied.
    May 12, 2026   Case LawsGST
    Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
    May 12, 2026   Case LawsIncome Tax
    Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
    May 12, 2026   Case LawsIncome Tax
    Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
    May 12, 2026   Case LawsIncome Tax
    Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
    May 12, 2026   Case LawsIncome Tax
    Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
    May 12, 2026   Case LawsIncome Tax
    Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
    May 12, 2026   Case LawsIncome Tax
    Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
    May 12, 2026   Case LawsIncome Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case LawsIncome Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case LawsIncome Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case LawsIncome Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case LawsIncome Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case LawsIncome Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case LawsBenami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case LawsBenami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case LawsCustoms
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case LawsCustoms
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case LawsCustoms
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case LawsCustoms
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
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    May 12, 2026   Case Laws GST
    Coursera user licences classified as licensing services, not education service, so the exemption was denied.
    May 12, 2026   Case Laws GST
    Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
    May 12, 2026   Case Laws Income Tax
    Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
    May 12, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
    May 12, 2026   Case Laws Income Tax
    Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
    May 12, 2026   Case Laws Income Tax
    Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
    May 12, 2026   Case Laws Income Tax
    Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
    May 12, 2026   Case Laws Income Tax
    Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
    May 12, 2026   Case Laws Income Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case Laws Income Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case Laws Income Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case Laws Income Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case Laws Benami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case Laws Benami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case Laws Customs
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case Laws Customs
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case Laws Customs
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.

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

      In a transfer pricing dispute involving software development...

      Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.

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      Income TaxApril 29, 2026Case LawsAT
      In a transfer pricing dispute involving software development services, the ITAT held that the persistent loss filter applied only where a company incurred losses in all three relevant years, so DCIS Dot Com Solutions India Pvt. Ltd. and Rheal Software Pvt. Ltd. were to be included as comparables. It further held that Mind Tree Limited and Nihilent Limited were functionally dissimilar, lacked usable segmental information for software development services, and were to be excluded as comparables. Foreign exchange gain arising from realization of service receivables was held to be operating income for PLI computation. The claim for risk adjustment was restored for fresh consideration, and credit for self-assessment tax and TCS was directed to be granted after verification.
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