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- Natural justice breached when benchmark yield was fixed on undisclosed...
- Transitional input tax credit under Section 140 cannot be denied by...
- Writ maintainability and statutory pre-deposit: High Court sent the...
- Biodegradable bag classification turns on material and actual...
- Online coaching classified as training services, not OIDAR, making...
- Draft assessment order must be served first before final assessment,...
- Merger of intimation into scrutiny assessment bars section 154...
- Reimbursement between project office and head office is a payment to self...
- Distribution fee taxability remanded for fresh merits review after...
- Residential house test under section 54F: open land was not a house, so...
- Reasonable cause defeats tax audit penalty where a society's bona fide...
- TNMM upheld for arm's length pricing; CUP-based transfer pricing...
- Index-based derivatives are not shares under the India-Mauritius DTAA, so...
- Transfer pricing adjustments: pass-through costs, working capital relief,...
- Mechanical approval under section 153D invalidates search assessments...
- Section 153C jurisdiction fails where third-party loose papers and digital...
- Depreciation on land conversion charges denied, but penalty deleted...
- RERA compensation for extinguishment of property rights treated as...
- Charitable trust registration cannot be denied solely for limited initial...
- APA-based transfer pricing, MAT book profit review, and consequential...
- Project completion method: promotional expenses stay revenue, while direct...
- Transfer pricing comparables excluded for turnover and functional...
- Aggregated TNMM applies to management charges, while delayed receivables...
- Customs valuation of air freight: FOB-based freight cap upheld, but...
- Electronic evidence and comparable imports failed, so undervaluation was...
- Customs appeal limitation: delay beyond the statutory condonable period...
- Plastic wall panels and sheets classified under Heading 3921, not...
- IBC cannot replace execution: Section 7 based on a money decree was...
- Interim moratorium under the IBC starts on registration of a Section 95...
- PMLA provisional attachment upheld on circumstantial evidence,...
- Transfer of right to use goods in equipment hiring excluded service tax...
- 2026 (5) TMI 354
- 2026 (5) TMI 196
- 2026 (5) TMI 65
- 2026 (4) TMI 1841
- TCS case: Male employee 'forced to wear skull cap, perform Namaz', says...
- RBI cancels banking licence of Paytm Payments Bank
- India, US make positive progress in trade talks; both sides to remain engaged
- Conclave on “IBC at Ten: Innovation, Reform and Emerging Challenges”
- Visit of Indian delegation for discussions on Bilateral Trade Agreement...
- Forex reserves jump USD 2.362 bln to USD 703.308 bln
- India, US agree to remain engaged on trade pact: Govt
- Consumption sustaining growth; predictable support essential for GDP expansion: FM
- Revenue crosses $20 billion mark with resilient growth of 3.1% in FY 26 in...
- India Must Move Beyond Financial Inclusion to Financial Maturity, Says FMI Study
- GSTAT Delhi State Bench begins operations, with appeals now to be filed...
- Disposal of seized e-waste by incineration invites quotations from...
- Anticipatory bail denied in GST fake invoice fraud, as prima facie...
- Statutory refund entitlement with interest cannot be delayed by...
- Writ jurisdiction may restore a delayed GST appeal where limitation bars...
- GST assessment orders without a DIN are non-est; writ challenge remains...
- Parallel GST adjudication barred where State and CGST notices overlap;...
- Condonation of delay in Form 10 allowed where refusal would cause grave...
- Charitable trust registration cancellation survives where notice was...
- Trade advances in regular business dealings fall outside deemed dividend...
- Section 87A rebate confined to normal-rate income; special-rate capital...
- Integrated business model accepted for transfer pricing, with entity-level...
- Notional valuation cannot justify export sales addition when declared...
- CSR donations can still qualify for section 80G relief; receivables...
- Transfer pricing comparables and adjustments: Tribunal revisits loss-maker...
- TNMM accepted for intra-group services and SAP costs, while provident fund...
- Section 43CA does not cover TDR transfers, as development rights are not...
- Stock-in-trade land sale cannot attract section 50C where the transaction...
- Business expenditure disallowance failed where commission, related-party...
- Retrospective omission of specified domestic transaction provision...
- Statutory exemption for Agricultural Produce Marketing Committee income...
- Amalgamation bars continuation of tax deductions under sections 80IA and...
- Article 8 India-France DTAA: collection charges taxable, while technical...
- Alternate remedy bars customs writs; non-communication of time extension...
- Preferential duty benefit under a free trade agreement cannot rest on a...
- DIN compliance in departmental orders is mandatory; an order issued...
- Strict construction of customs exemption and prospective IGST interest...
- Declared value, re-assessment, and confiscation principles: Tribunal...
- Cross-examination and corroboration are essential before penalty for...
- Mistake apparent from record was not shown in provisional release...
- Res judicata and continuing liquidation justified retention of premises;...
- Resolution plan verification powers rest with the resolution professional;...
- Resolution plan review is limited to transparency and statutory...
- CoC-approved resolution plans are binding before adjudication; withdrawal...
- Service tax liability cannot rest on Form 26AS data; extended limitation...
- Service tax demand based only on Form 26AS failed where taxability,...
- Free warranty replacements and damaged inputs: Tribunal rejects duty...
- VAGUE SHOW CAUSE NOTICES UNDER GST - INVALID BY DESIGN
- The Authority cannot deny classification of the Car Seat Components under...
- CHALLENGING OF ARBITRATION AWARD BY LEGAL REPRESENTATIVES
- RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
- DGFT Activates Online Module for Post Export EPCG Scrips: A Step Toward...
- Reassessment of the Bill of Entry under the Customs Act, 1962 - A Practical Overview
- Bail Granted to Advocate in GST ITC Fraud Case, Where Advocate’s Role...
- THE INSOLVENCY AND BANKRUPTCY CODE (AMENDMENT) ACT, 2026 PART – IX-...
- Standard Operating Procedure for International Transshipment Containers at JNCH
- The Great Tarrification of May 2026 Legal Consequences of Collapsing 54...
- GST On Assignment of Leasehold Rights... The Story so far
- Convention on International Trade in Endangered Species of Wild Fauna and...
- Union Minister of State for Commerce & Industry Shri Jitin Prasada...
- 2026 (4) TMI 1907
- 2026 (8) TMI 146
- 2026 (4) TMI 1895
- 2026 (4) TMI 1893
- 2026 (7) TMI 867
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