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    April 30, 2026   Case LawsIBC
    CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
    April 30, 2026   Case LawsService Tax
    Bareboat charter arrangements transferring possession and control were outside taxable service, and the prior final ruling bound the parties.
    April 30, 2026   Case LawsService Tax
    Governmental authority exemption upheld for statutory municipal functions; service tax demand, extended limitation, and penalties were set aside.
    April 30, 2026   Case LawsIndian Laws
    Reasonable time for tax assessment: ten-year delay after Form-H notice rendered the assessment unsustainable.
    April 30, 2026   Case LawsIndian Laws
    Recusal requires a genuine, reasonable apprehension of bias; interim observations and conjecture were insufficient, so the plea failed.
    April 29, 2026   NotificationsDGFT
    Wheat export policy tightened and partially relaxed: additional exports permitted subject to notified modalities and food-security permissions.
    April 29, 2026   CircularsSEBI
    Compliance timeline extension for debenture trustees on segregating non-SEBI-regulated activities is pushed to October 27, 2026.
    April 29, 2026   CircularsCustoms
    Export examination clusters revised for CFS and warehouses, with updated mappings and locations issued as a standing order.
    April 29, 2026   Case LawsGST
    Natural justice in GST registration cancellation: non-speaking orders without hearing were quashed and remanded for fresh adjudication.
    April 29, 2026   Case LawsGST
    Natural justice in rectification proceedings requires hearing and consideration of submissions before a reasoned fresh decision.
    April 29, 2026   Case LawsGST
    Reasoned adjudication required: non-speaking order quashed for ignoring submissions despite prior remand.
    April 29, 2026   Case LawsGST
    Time-barred GST appeals upheld, but fresh merits adjudication ordered subject to deposit and reply compliance.
    April 29, 2026   Case LawsGST
    Director's personal bank account cannot be attached for company tax dues; only separate penalty liability may be recovered.
    April 29, 2026   Case LawsGST
    Natural justice in GST cancellation demands disclosure of relied-upon material before deciding revocation and related proceedings.
    April 29, 2026   Case LawsCustoms
    EPCG export obligation through third-party exports cannot be revisited by Customs once licence validity and EODC are restored
    April 29, 2026   Case LawsCustoms
    Therapeutic plant extract classification under Chapter 30 denied concessional customs duty tied to vegetable extracts.
    April 29, 2026   Case LawsIBC
    Corporate guarantee claims as financial debt upheld; rejection for verification and stamping defects set aside as perverse.
    April 29, 2026   Case LawsIBC
    Back-to-back contract receivables held outside liquidation estate; sub-contractor dues treated as CIRP costs, with limited interest awarded.
    April 29, 2026   Case LawsFEMA
    Foreign exchange contravention upheld, but penalty reduced after corroborative evidence confirmed unauthorised currency dealing.
    April 29, 2026   Case LawsGST
    Statutory university affiliation fees were held outside GST as a non-commercial educational function and, alternatively, exempt educational services.
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    April 30, 2026   Case Laws IBC
    CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
    April 30, 2026   Case Laws Service Tax
    Bareboat charter arrangements transferring possession and control were outside taxable service, and the prior final ruling bound the parties.
    April 30, 2026   Case Laws Service Tax
    Governmental authority exemption upheld for statutory municipal functions; service tax demand, extended limitation, and penalties were set aside.
    April 30, 2026   Case Laws Indian Laws
    Reasonable time for tax assessment: ten-year delay after Form-H notice rendered the assessment unsustainable.
    April 30, 2026   Case Laws Indian Laws
    Recusal requires a genuine, reasonable apprehension of bias; interim observations and conjecture were insufficient, so the plea failed.
    April 29, 2026   Notifications DGFT
    Wheat export policy tightened and partially relaxed: additional exports permitted subject to notified modalities and food-security permissions.
    April 29, 2026   Circulars SEBI
    Compliance timeline extension for debenture trustees on segregating non-SEBI-regulated activities is pushed to October 27, 2026.
    April 29, 2026   Circulars Customs
    Export examination clusters revised for CFS and warehouses, with updated mappings and locations issued as a standing order.
    April 29, 2026   Case Laws GST
    Natural justice in GST registration cancellation: non-speaking orders without hearing were quashed and remanded for fresh adjudication.
    April 29, 2026   Case Laws GST
    Natural justice in rectification proceedings requires hearing and consideration of submissions before a reasoned fresh decision.
    April 29, 2026   Case Laws GST
    Reasoned adjudication required: non-speaking order quashed for ignoring submissions despite prior remand.
    April 29, 2026   Case Laws GST
    Time-barred GST appeals upheld, but fresh merits adjudication ordered subject to deposit and reply compliance.
    April 29, 2026   Case Laws GST
    Director's personal bank account cannot be attached for company tax dues; only separate penalty liability may be recovered.
    April 29, 2026   Case Laws GST
    Natural justice in GST cancellation demands disclosure of relied-upon material before deciding revocation and related proceedings.
    April 29, 2026   Case Laws Customs
    EPCG export obligation through third-party exports cannot be revisited by Customs once licence validity and EODC are restored
    April 29, 2026   Case Laws Customs
    Therapeutic plant extract classification under Chapter 30 denied concessional customs duty tied to vegetable extracts.
    April 29, 2026   Case Laws IBC
    Corporate guarantee claims as financial debt upheld; rejection for verification and stamping defects set aside as perverse.
    April 29, 2026   Case Laws IBC
    Back-to-back contract receivables held outside liquidation estate; sub-contractor dues treated as CIRP costs, with limited interest awarded.
    April 29, 2026   Case Laws FEMA
    Foreign exchange contravention upheld, but penalty reduced after corroborative evidence confirmed unauthorised currency dealing.
    April 29, 2026   Case Laws GST
    Statutory university affiliation fees were held outside GST as a non-commercial educational function and, alternatively, exempt educational services.

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

      In transfer pricing benchmarking for captive software support...

      Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.

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      Income TaxMay 12, 2026Case LawsAT
      In transfer pricing benchmarking for captive software support and ITES services, companies with significant intangibles, brand value, patents, R&D functions, product-based operations, diversified activities or extraordinary events were found functionally dissimilar and excluded as comparables. Infosys Technologies Ltd., Wipro Ltd., Kals Information Systems Ltd., Celestial Labs Ltd., Avani Cimcon Technologies Ltd., E-Zest Solutions Ltd., Mold-Tek Technologies Ltd., Accentia Technologies Ltd., Eclerx Services Ltd., Infosys BPO Ltd., HCL Comnet System & Services Ltd., Acropetal Technologies Ltd., Genesys International Corporation Ltd. and Datamatics Financial Services Ltd. were excluded. Tata Elxsi Ltd. and Persistent Systems Private Ltd. were remitted for fresh consideration because no specific examination had been made. Coral Hub Ltd. remained included as the objection was not pressed.
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