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- Extended Limitation Cannot Rest on Interpretational Doubt
- RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
- GTA by Substance, Not by Label
- The EXIM Problem Solver - Practical Solutions to Complex Issues in...
- Customs Litigation: Lessons from the Frontline Understanding Disputes,...
- Analysis: Whether a Service Recipient Can Reject a Service?
- Layer of Customs and GST Classification: A Comprehensive Guide to...
- Monthly review of accounts of Government of India upto June 2026 (FY 2026-27)
- DRI busts illegal drug manufacturing unit in Satara district in...
- GST arrest safeguards require recorded necessity and credible material;...
- GST search procedures require de-sealing in the taxpayer's presence and...
- Pre-trial detention in fraudulent input tax credit prosecutions is not...
- Anticipatory bail in alleged input tax credit fraud was rejected as...
- GST proceedings against a deceased proprietor are invalid, but lawful...
- Suppression of material facts undermined coercion claim over GST payments,...
- Portal communication of GST notices failed statutory requirements,...
- Independent ballast loading is cargo handling, not composite supply or...
- Unexplained expenditure requires proof that funding sources remain...
- Special audit fee liability shifted to the Union where the audit followed...
- High Court tax appeal classification requires Black Money Act appeals...
- Corroboration of seized loose sheets is essential; unsupported fee...
- Reassessment on suspicious transaction reports fails where partner capital...
- Patent-settlement expenditure treated as commercially expedient revenue...
- Unauthorised supervisory approval vitiates a survey-based assessment by...
- Depreciation option claims with full disclosure and bona fide revision do...
- International transaction benchmarking restricts transfer pricing...
- Asset-based escaped-income satisfaction is mandatory for extended Section...
- Arm's length pricing for corporate guarantees and foreign-currency...
- Agricultural land character at transfer determines capital-gains treatment...
- Accommodation-entry interest is disallowed, but tax withholding is...
- Transitional reassessment limitation preserves the old regime's time bar,...
- Deemed annual value of completed unsold developer units must use municipal...
- Joint development agreements defer taxable transfer where possession lacks...
- Benami share attachment upheld on traced funding and control, while...
- Passenger baggage re-export requires true declaration and cannot be...
- SAFTA certificate of origin benefit survived compelled relinquishment,...
- Social Welfare Surcharge follows aggregate customs duty payable, making it...
- Transaction value follows the renegotiated price actually paid by an...
- Related-party customs valuation requires deductive redetermination where...
- Moratorium asset restoration permits consequential directions to replenish...
- Provisional attachment challenges require clear jurisdictional defects;...
- Packaged software treated as goods excludes deemed sales from service tax,...
- Manufacture requires a distinct marketable commodity; photocopier module...
- Natural gas compression solely for transport, followed by decompression...
- Mandatory company arraignment governs cheque dishonour liability; Section...
- Same-transaction test governs whether multiple cheating allegations under...
- CCI approves proposed combination inter alia involving share...
- 2026 (8) TMI 1167
- 2026 (8) TMI 1190
- 2026 (8) TMI 1191
- 2026 (8) TMI 1192
- 2026 (8) TMI 1073
- 2026 (8) TMI 1088
- 2026 (8) TMI 1121
- 2026 (8) TMI 1019
- 2026 (8) TMI 910
- 2026 (8) TMI 970
- 2026 (8) TMI 979
- 2026 (8) TMI 980
- 2026 (8) TMI 981
- 2026 (8) TMI 848
- 2026 (8) TMI 867
- 2026 (8) TMI 879
- 2026 (8) TMI 890
- 2026 (8) TMI 900
- 2026 (8) TMI 789
- 2026 (8) TMI 808
- 2026 (8) TMI 769
- 2026 (8) TMI 782
- 2026 (8) TMI 783
- 2026 (8) TMI 741
- 2026 (8) TMI 662
- 2026 (8) TMI 695
- 2026 (8) TMI 710
- 2026 (8) TMI 711
- 2026 (8) TMI 712
- 2026 (8) TMI 713
- 2026 (8) TMI 714
- 2026 (8) TMI 715
- 2026 (8) TMI 716
- 2026 (8) TMI 719
- 2026 (8) TMI 639
- 2026 (8) TMI 640
- 2026 (8) TMI 641
- 2026 (8) TMI 642
- 2026 (8) TMI 644
- 2026 (8) TMI 648
- 2026 (8) TMI 649
- Issuance of Public Notice regarding change of name of the CFS - From M/s....
- 2026 (8) TMI 592
- 2026 (8) TMI 593
- 2026 (8) TMI 604
- 2026 (8) TMI 621
- 2026 (8) TMI 632
- 2026 (8) TMI 633
- Order under section 45(3)(b) of the Income Tax Act, 2025 read with Rule 35...
- 2026 (8) TMI 521
- 2026 (8) TMI 522
- 2026 (8) TMI 524
- 2026 (8) TMI 525
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