-
Rajasthan AAR Clarifies GST Classification: Structural Stone Products Taxed at 18%, Concessional 5% Rate Only for Standalone Decorative Articles
In the matter of SKL Design Studio Pvt Ltd
(2026) TaxCorp(IDT) 14641 (AAR)
-
Delhi High Court Upholds Statutory Appeal Route Under Section 107 CGST Act; Dismisses Writ on Natural Justice Grounds in GST Adjudication Dispute
Wizard Digitek Computers Pvt. Ltd Vs Union Of Inida & Ors
(2026) TaxCorp(IDT) 14640 (HC-DELHI)
-
Karnataka High Court Grants Anticipatory Bail to GST Purchasers: ITC Denial Requires Proof of Collusion or Fraud, Not Mere Supplier Default
Abdul Majid & Ors vs The Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 14639 (HC-KARNATAKA)
-
Madras High Court Upholds Validity of Section 148A(d) Order and Section 148 Notice Against Mauritius Entity: Limitation Period Strictly Applied in Rs. 27.06 Crore Tax Evasion Case
Appnell Holdings Limited Vs The Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38477 (HC-MADRAS) · Section 148A(d)
-
Delhi High Court Upholds DCF-Based Share Valuation for Pre-Notification Issuance, Rejects Revenue’s Procedural Objection under Section 56(2)(viib)
Etawah Chakeri (Kanpur) Highway Private Limited Vs PCIT
(2026) TaxCorp(LJ) 38476 (HC-DELHI)
-
Delhi ITAT Affirms No Taxable Presence for GE Energy Parts Inc.: Offshore Supplies and Repairs Not Taxable in India Absent PE
GE Energy Parts Inc Vs ACIT
(2026) TaxCorp(LJ) 38475 (ITAT-DELHI)
-
Delhi ITAT Rules Section 56(2)(viib) Inapplicable on Share Allotment for Non-Cash Consideration; Allows Deduction of Written-Off Doubtful Advances Under Section 36(1)(vii)
C L. Educate Limited Vs ACIT
(2026) TaxCorp(LJ) 38474 (ITAT-DELHI) · Section 56(2)(viib)
-
Supreme Court Invalidates High Court’s Remand in Section 264 Revision Case: Disallows Assessee’s Attempt to Revise Tax Return Beyond Statutory Deadline
Om Siddhakala Associates Vs DCIT
(2026) TaxCorp(LJ) 38473 (SC) · Section 264
-
Mumbai ITAT Clarifies Taxation of Deceased’s Estate Administered by Sole Executor—Individual Slab Rates to Apply Pending Verification of Will
Estate of Late Rajen Krishnalal Shah Vs ITO
(2026) TaxCorp(LJ) 38472 (ITAT-MUMBAI) · Section 168(1)(a)
-
Delhi ITAT Invalidates Assessments Over Mechanical and Non-Speaking Consolidated 153D Approval, Citing Lack of Application of Mind
Antriksh Developers & Promoters Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38471 (ITAT-DELHI) · Sections 153D, 292BC
-
Mumbai ITAT Rules Satellite Transponder Payments to Intelsat Not Taxable as ‘Royalty’ Under Section 9(1)(vi) or India-USA DTAA—No TDS Liability Arises
Studio 18 Media Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38470 (ITAT-MUMBAI)
-
Karnataka High Court Rules Retrospective Tax Amendment under Section 9 Unconstitutional, Restricts Scope to Prospective Application for Jindal Thermal Power
Jindal Thermal Power Company Limited (Earlier Known As Jindal Tractebel Power Company Ltd.) Vs DCIT
(2026) TaxCorp(LJ) 38469 (HC-KARNATAKA) · Section 9
-
Mumbai ITAT Moderates Disallowance on Cash Salary and Staff Welfare Expenses: Limits to 10% Amidst Partial Evidence of Personal Use
P H Financials and Investments Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38468 (ITAT-MUMBAI)
-
Mumbai ITAT Upholds Depreciation on Goodwill from Slump Sale but Disallows Depreciation on Non-Compete Fees, Treats Non-Compete Fees as Revenue Expenditure under Section 37(1)
HI-Tech Radiators Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38467 (ITAT-MUMBAI)
-
Bombay High Court Clarifies TDS Exemption on Interest Paid by Co-operative Societies to Non-Member Depositors under Section 194A(3)(v)
Citizen Credit Co-operative Bank Ltd. (Borivali) Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38466 (HC-BOMBAY) · Section 194A(3)
-
Allahabad High Court Quashes GST Section 74 Order for Violation of Natural Justice: Assessee Denied Sufficient Opportunity to Respond to Bulk SCN
Akhilesh Traders Vs Directorate General of GST Intelligence & Ors
(2026) TaxCorp(IDT) 14638 (HC-ALLAHABAD)
-
Bombay High Court Orders Revival of GST Registration for Priyansh Bullion LLP Amidst Address Error, Subject to Statutory Payments
Priyansh Bullion LLP Vs. Superintedent- Range IV, Div III, Mumbai South Commissionerate & Ors.
(2026) TaxCorp(IDT) 14637 (HC-BOMBAY)
-
Allahabad High Court Invalidates GST Proceedings Due to Premature Personal Hearing Before Reply Deadline
Sugih Energy India Private Limited Vs State of UP & Anr.
(2026) TaxCorp(IDT) 14636 (HC-ALLAHABAD)
-
GSTAT Kolkata Rules Prospective Application of Duty Credit Scrips Exclusion for ITC Reversal: 2022 Rule 43 Amendment Not Retrospective for FY 2017-20
Commissioner, CGST & CX, Kolkata North Commissionerate vs M/s Power Tech Global Private Limited
(2026) TaxCorp(IDT) 14635 (GSTAT-New Delhi (Principal Bench))
-
Allahabad High Court Quashes UPGST Penalty Order for Breach of SCN Limits—Jurisdictional Error Found in Doubling Proposed Penalty
Jay Dee Enterprises Vs Deputy Commissioner State Tax SGST & Anr
(2026) TaxCorp(IDT) 14634 (HC-ALLAHABAD)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.