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    October 16, 2026   Notifications Customs
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October 16, 2026   Notifications Customs
Customs clearance at Mandalgarh now covers unloading imported goods and loading export goods at the designated location.
October 16, 2026   Case Laws IBC
Financial Default Determination: Information Utility records and contemporaneous evidence support CIRP admission despite profitability disputes.
October 16, 2026   Case Laws GST
Deemed withdrawal of GST best-judgment assessments follows delayed GSTR-3B filing when the requisite late fee is paid.
October 16, 2026   Case Laws GST
Statutory GST liability prevails over works-contract terms, leaving VAT-to-GST reimbursement claims for resolution against employers.
October 16, 2026   Case Laws GST
GST Payment Timing: Cash Ledger credit ends interest accrual, while late post-notice payment attracts mandatory penalty.
October 16, 2026   Case Laws GST
Retrospective GST interest liability confines delayed-payment interest to cash-ledger tax, requiring reassessment of credit-ledger interest refunds.
October 16, 2026   Case Laws GST
ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.
October 16, 2026   Case Laws GST
Anti-profiteering obligations apply to regulated Rail Neer transfer prices, requiring GST benefits to reach recipients despite price controls.
October 16, 2026   Case Laws GST
Bill-to/Ship-to E-Way Bills permit direct dispatch where the person causing movement generates compliant transport documentation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable Government services, triggering reverse charge and defeating claims of governmental-function exemption.
October 16, 2026   Case Laws GST
Cumulative GST appellate pre-deposit permits prior deposits against the same demand, eliminating duplicate payment where statutory thresholds are met.
October 16, 2026   Case Laws Income Tax
Revision for inadequate enquiry may stand where assessment fails to test present liability against future obligation.
October 16, 2026   Case Laws Income Tax
Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does not apply.
October 16, 2026   Case Laws GST
GST assessment without verified turnover required fresh manual rectification review, while coercive recovery remained barred pending reconsideration.
October 16, 2026   Case Laws GST
Statutory limitation for GST detention penalties makes delayed orders jurisdictionally invalid despite an available appellate remedy.
October 16, 2026   Case Laws GST
Retrospective input tax credit regularisation protects delayed returns filed by the prescribed cut-off from denial solely for lateness.
October 16, 2026   Case Laws GST
Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
October 16, 2026   Case Laws GST
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are not passed on.
October 16, 2026   Case Laws GST
GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
October 16, 2026   Case Laws GST
Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.

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

Skill-based online-game prizes fall within taxable income; the...

Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed

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Income Tax September 29, 2026 Case Laws AT
Skill-based online-game prizes fall within taxable income; the term "winnings" is not limited to chance-based games. However, online-gaming taxability applies only to real net winnings, not gross wallet credits. Repeated circulation of funds, player buy-ins and recycled gaming amounts cannot independently constitute taxable winnings, notwithstanding the bar on deducting expenditure. Where gaming activity results in a net loss and no real net winnings arise, an addition computed on gross online-gaming credits is unsustainable and must be deleted.
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