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    August 17, 2026   Case Laws Income Tax
    Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
    August 17, 2026   Case Laws Income Tax
    Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
    August 17, 2026   Case Laws Income Tax
    Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.
    August 17, 2026   Case Laws Income Tax
    Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing fac...
    August 17, 2026   Case Laws Income Tax
    Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
    August 17, 2026   Case Laws Income Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
    August 17, 2026   Case Laws Income Tax
    Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
    August 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
    August 17, 2026   Case Laws Income Tax
    Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
    August 17, 2026   Case Laws Income Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
    August 17, 2026   Case Laws Income Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case Laws Income Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
    August 17, 2026   Case Laws Customs
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties ar...
    August 17, 2026   Case Laws Customs
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
    August 17, 2026   Case Laws Customs
    Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
    August 17, 2026   Case Laws Customs
    Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
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August 17, 2026   Case Laws Income Tax
Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
August 17, 2026   Case Laws Income Tax
Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
August 17, 2026   Case Laws Income Tax
Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.
August 17, 2026   Case Laws Income Tax
Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing facts.
August 17, 2026   Case Laws Income Tax
Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
August 17, 2026   Case Laws Income Tax
Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
August 17, 2026   Case Laws Income Tax
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking methods.
August 17, 2026   Case Laws Income Tax
Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
August 17, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is established.
August 17, 2026   Case Laws Income Tax
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries.
August 17, 2026   Case Laws Income Tax
Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
August 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
August 17, 2026   Case Laws Income Tax
Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
August 17, 2026   Case Laws Income Tax
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
August 17, 2026   Case Laws Income Tax
Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
August 17, 2026   Case Laws Income Tax
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
August 17, 2026   Case Laws Customs
Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
August 17, 2026   Case Laws Customs
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.
August 17, 2026   Case Laws Customs
Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
August 17, 2026   Case Laws Customs
Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.

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Home › Highlights › Service Tax › 2026 › May, 2026 › This
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Service Tax

A registered cooperative society that confined lending and...

Principle of mutuality bars service tax on member-only cooperative society services under Banking and Other Financial Services.

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Service Tax May 6, 2026 Case Laws AT
A registered cooperative society that confined lending and deposit-related activities to its own members was held not liable to service tax under Banking and Other Financial Services. Applying the principle of mutuality, the Tribunal found that services rendered by such a society to its members do not constitute taxable services provided by one person to another. The contrary view treating the society as a commercial concern was unsustainable, and the demand of service tax and related penalties based on member-based services were set aside.
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Acts Income Tax
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