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    May 4, 2026   Case LawsIncome Tax
    Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
    May 4, 2026   Case LawsIncome Tax
    Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
    May 4, 2026   Case LawsIncome Tax
    Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.
    May 4, 2026   Case LawsIncome Tax
    Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.
    May 4, 2026   Case LawsIncome Tax
    Transfer pricing operating margin: SEIS reversal, foreign exchange gains and working capital adjustment shape TNMM comparability
    May 4, 2026   Case LawsIncome Tax
    Transfer pricing comparability under TNMM refined: functional filters, aggregate RPT testing, and working capital adjustments controlled the outcome.
    May 4, 2026   Case LawsIncome Tax
    TNMM and transfer pricing adjustments: receivables deleted, ECB interest upheld, leasehold amortisation allowed, royalty remanded
    May 4, 2026   Case LawsIncome Tax
    Transfer pricing under External TNMM prevails where internal comparables and segment re-casting lack factual support.
    May 4, 2026   Case LawsIncome Tax
    Transfer pricing on overdue receivables and CSR-linked 80G deduction were reshaped by the Tribunal's recomputation directions.
    May 4, 2026   Case LawsGST
    Deemed valuation for solar power composite supply applies despite separate invoices; differential 18% levy on entire turnover set aside.
    May 4, 2026   Case LawsGST
    GST proceedings against a non-existent amalgamating company are void ab initio; merger intimation defeats jurisdiction under Section 87.
    May 4, 2026   Case LawsGST
    Reasoned GST cancellation orders are mandatory; a non-speaking cancellation order was set aside despite the taxpayer's delay.
    May 4, 2026   Case LawsGST
    Condonation of delay in GST appeal allowed where circumstances beyond control justified hearing the matter on merits.
    May 4, 2026   Case LawsGST
    Provisional attachment cannot be reissued on the same facts after expiry, and it cannot serve as a post-assessment recovery device.
    May 4, 2026   Case LawsGST
    GST summons during inquiry upheld as proper officer's statutory power cannot be stalled by writ intervention.
    May 4, 2026   Case LawsGST
    Statutory remedy and ongoing investigation barred writ relief against GST registration cancellation and blocked input tax credit.
    May 4, 2026   Case LawsGST
    Non-consideration of material evidence invalidates denial of transitional credit and requires fresh speaking order.
    May 4, 2026   Case LawsGST
    Non-obstante clause in GST ITC rules overrides the filing-time bar, requiring reconsideration of a delayed claim.
    May 4, 2026   Case LawsGST
    Vague GST cancellation notice and undisclosed retrospective effect violated natural justice, leading to quashing of the order.
    May 4, 2026   Case LawsGST
    Anti-profiteering on additional ITC: Tribunal upheld refund of unpassed benefit, GST component, interest, and penalty exposure.
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    May 4, 2026   Case Laws Income Tax
    Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
    May 4, 2026   Case Laws Income Tax
    Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
    May 4, 2026   Case Laws Income Tax
    Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.
    May 4, 2026   Case Laws Income Tax
    Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.
    May 4, 2026   Case Laws Income Tax
    Transfer pricing operating margin: SEIS reversal, foreign exchange gains and working capital adjustment shape TNMM comparability
    May 4, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM refined: functional filters, aggregate RPT testing, and working capital adjustments controlled the outcome.
    May 4, 2026   Case Laws Income Tax
    TNMM and transfer pricing adjustments: receivables deleted, ECB interest upheld, leasehold amortisation allowed, royalty remanded
    May 4, 2026   Case Laws Income Tax
    Transfer pricing under External TNMM prevails where internal comparables and segment re-casting lack factual support.
    May 4, 2026   Case Laws Income Tax
    Transfer pricing on overdue receivables and CSR-linked 80G deduction were reshaped by the Tribunal's recomputation directions.
    May 4, 2026   Case Laws GST
    Deemed valuation for solar power composite supply applies despite separate invoices; differential 18% levy on entire turnover set aside.
    May 4, 2026   Case Laws GST
    GST proceedings against a non-existent amalgamating company are void ab initio; merger intimation defeats jurisdiction under Section 87.
    May 4, 2026   Case Laws GST
    Reasoned GST cancellation orders are mandatory; a non-speaking cancellation order was set aside despite the taxpayer's delay.
    May 4, 2026   Case Laws GST
    Condonation of delay in GST appeal allowed where circumstances beyond control justified hearing the matter on merits.
    May 4, 2026   Case Laws GST
    Provisional attachment cannot be reissued on the same facts after expiry, and it cannot serve as a post-assessment recovery device.
    May 4, 2026   Case Laws GST
    GST summons during inquiry upheld as proper officer's statutory power cannot be stalled by writ intervention.
    May 4, 2026   Case Laws GST
    Statutory remedy and ongoing investigation barred writ relief against GST registration cancellation and blocked input tax credit.
    May 4, 2026   Case Laws GST
    Non-consideration of material evidence invalidates denial of transitional credit and requires fresh speaking order.
    May 4, 2026   Case Laws GST
    Non-obstante clause in GST ITC rules overrides the filing-time bar, requiring reconsideration of a delayed claim.
    May 4, 2026   Case Laws GST
    Vague GST cancellation notice and undisclosed retrospective effect violated natural justice, leading to quashing of the order.
    May 4, 2026   Case Laws GST
    Anti-profiteering on additional ITC: Tribunal upheld refund of unpassed benefit, GST component, interest, and penalty exposure.

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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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