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    April 27, 2026   Case LawsIndian Laws
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
    April 25, 2026   Case LawsGST
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    April 25, 2026   Case LawsGST
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
    April 25, 2026   Case LawsGST
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    April 25, 2026   Case LawsGST
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    April 25, 2026   Case LawsGST
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    April 25, 2026   Case LawsGST
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    April 25, 2026   Case LawsGST
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
    April 25, 2026   Case LawsGST
    Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
    April 25, 2026   Case LawsGST
    Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
    April 25, 2026   Case LawsGST
    Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
    April 25, 2026   Case LawsGST
    Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
    April 25, 2026   Case LawsIncome Tax
    Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
    April 25, 2026   Case LawsIncome Tax
    Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
    April 25, 2026   Case LawsIncome Tax
    Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
    April 25, 2026   Case LawsIncome Tax
    Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
    April 25, 2026   Case LawsIncome Tax
    Residential house test under section 54F: open land was not a house, so deduction remained available.
    April 25, 2026   Case LawsIncome Tax
    Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
    April 25, 2026   Case LawsIncome Tax
    TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
    April 25, 2026   Case LawsIncome Tax
    Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
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    April 27, 2026   Case Laws Indian Laws
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
    April 25, 2026   Case Laws GST
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    April 25, 2026   Case Laws GST
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
    April 25, 2026   Case Laws GST
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    April 25, 2026   Case Laws GST
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    April 25, 2026   Case Laws GST
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    April 25, 2026   Case Laws GST
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    April 25, 2026   Case Laws GST
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
    April 25, 2026   Case Laws GST
    Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
    April 25, 2026   Case Laws GST
    Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
    April 25, 2026   Case Laws GST
    Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
    April 25, 2026   Case Laws GST
    Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
    April 25, 2026   Case Laws Income Tax
    Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
    April 25, 2026   Case Laws Income Tax
    Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
    April 25, 2026   Case Laws Income Tax
    Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
    April 25, 2026   Case Laws Income Tax
    Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
    April 25, 2026   Case Laws Income Tax
    Residential house test under section 54F: open land was not a house, so deduction remained available.
    April 25, 2026   Case Laws Income Tax
    Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
    April 25, 2026   Case Laws Income Tax
    TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
    April 25, 2026   Case Laws Income Tax
    Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.

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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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