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Delhi ITAT Criticizes AO for Assigning ‘Nil’ Construction Value in Family Settlement; Orders Revaluation Based on Circle Rates in Accordance with DRP and Government Notification
Isha Kacker Vs Assistant Commissioner
(2026) TaxCorp(LJ) 38262 (ITAT-DELHI)
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Bombay High Court Recognizes TCS Paid Under Protest Towards Statutory Pre-Deposit for GST Appeals: No Additional 10% Required from Ncdex E Markets Ltd
Ncdex E Markets Ltd v. Union of India
(2026) TaxCorp(IDT) 12526 (HC-BOMBAY)
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Punjab & Haryana High Court Declares ITC Blocking Without Speaking Order or “Reasons to Believe” as Ultra Vires; Mandates Adherence to Rule 86A Procedures
Shreyash Retail Private Limited v. Assistant Commissioner of State Tax & Anr
(2026) TaxCorp(IDT) 12525 (HC-P&H)
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J&K and Ladakh High Court Upholds Validity of GST Demand Post-Audit; Reiterates Exhaustion of Statutory Remedies and Dismisses Writ for Lack of Natural Justice Violation
Ess Ess Enterprises and Electronics FF vs Union of India and Others
(2026) TaxCorp(IDT) 12524 (HC-JHARKHAND)
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Allahabad High Court Recognizes Excess DRC-03 Payment During Investigation as Valid Pre-Deposit for GST Appeal; GSTN Directed to Resolve Technical Linking Issues
Novitech Health Care Private Limited Vs Commissioner CGST & Central Excise, Commissionerate Agra & Ors.
(2026) TaxCorp(IDT) 12523 (HC-ALLAHABAD)
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Gujarat AAR Allows Input Tax Credit on Construction of CCV Tower as Plant and Machinery for XLPE Cable Manufacturing
In the matter of Apar Industries Limited
(2026) TaxCorp(IDT) 12522 (AAR)
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Gujarat AAR Confirms AAC Bricks Classified as Cement Articles, Not Ceramic Bricks: Excludes from Chapter 69 Based on Composition and Manufacturing Process
In the matter of Eco Green AAC Products Pvt. Ltd.
(2026) TaxCorp(IDT) 12521 (AAR)
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Gujarat AAR Permits ITC on Concrete Tower Construction for VCV Lines: Plant and Machinery Exception Upheld for Polycab India Ltd.
In the matter of Polycab India Limited
(2026) TaxCorp(IDT) 12520 (AAR)
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Corporate Food Delivery by Facilitators to Attract 18% GST as Composite Supply, Not Restaurant Service
In the matter of Frutta Services Private Limited
(2026) TaxCorp(IDT) 12519 (AAR)
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Supreme Court Upholds GST SCN on Annuity Payments to Road Concessionaires, Refuses to Entertain SLP Against Telangana HC
GMR Pochanpalli Expressways Limited Vs Additional Director, Directorate General of GST Intelligence & Ors
(2026) TaxCorp(IDT) 12518 (SC)
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Madras High Court Upholds Interest Liability Under Section 50(3) of GST Act for Excess ITC Claimed Due to GSTR-3B and GSTR-2A Mismatch
Jayashree Enterprises vs Assistant Commissioner (ST)
(2026) TaxCorp(IDT) 12517 (HC-MADRAS)
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Karnataka High Court Sets Aside GST Registration Cancellations Due to Defective Verification Reports, Restores Proceedings to Show Cause Stage
Flex Enterprises & anr. v. Superintendent of Central Tax
(2026) TaxCorp(IDT) 12516 (HC-KARNATAKA)
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Chennai ITAT Upholds Merchant Banker’s Share Valuation, Rejects AO’s Method Under Rule 11UAC in Cross-Border Share Sale to Geopetrol International
Geo Finanace Petroleum SA Vs DCIT
(2026) TaxCorp(LJ) 38261 (ITAT-CHENNAI)
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Cochin ITAT Affirms TDS under Section 194J for Professional Teachers: Assessee Not Liable as Employer under Section 192
Brilliant Study Centre Private Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38260 (ITAT-COCHIN) · Sections 192, 194J
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ITAT Bangalore Directs AO to Re-examine NRI’s Deduction of Travel Expenses against Capital Gains on House Sale, Emphasizes Proximate Connection to Transfer under Section 48(1)
Santanu Arun Nandi Vs ITO
(2026) TaxCorp(LJ) 38259 (ITAT-BANGALORE)
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ITAT Agra Rules in Favour of Retrospective Application of Section 12A Registration for Pending Assessments
Shri 1008 Digambar Jain Atishay Kshetra Papoura Ji Vs ITO
(2026) TaxCorp(LJ) 38258 (ITAT-AGRA) · Section 12A
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Agra ITAT Third Member Invalidates PCIT’s Revision Order for Breach of Natural Justice; Orders De Novo Proceedings After Finding Inadequate Opportunity to the Assessee
Narendra Kumar Vs PCIT-I
(2026) TaxCorp(LJ) 38257 (ITAT-AGRA)
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Chennai ITAT Declares Penalty Order Under Section 271E Void Due to Invalid Reassessment—Foundation of Jurisdiction Lacking in Notice Issuance
Rathinam Viswanathan Vs The DCIT
(2026) TaxCorp(LJ) 38256 (ITAT-CHENNAI) · Section 271E
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Borrowed Services from McKinsey & Company Lme Not Taxable as FTS or Business Profits in Absence of Permanent Establishment under India-UK DTAA
Mckinsey & Company Lme Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38255 (ITAT-MUMBAI)
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Gujarat AAR Confirms 5% GST on “ALVA” Black Mineral Water; Restricts Classification to HSN 22011010 Based on Absence of Flavour or Sweeteners
In the matter of Oxyhydra Beverages Pvt Ltd
(2026) TaxCorp(IDT) 12515 (AAR)
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