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Calcutta High Court Rules Sales Tax Remission Subsidy under West Bengal Incentive Scheme as Capital Receipt, Excludes It from Book Profits under Section 115JB
GRAPHITE INDIA LTD Vs CIT
(2026) TaxCorp(LJ) 38034 (HC-CALCUTTA) · Section 115JB
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Mumbai ITAT Mandates Taxation of Notional Rent on Vacant Unsold Flats Held as Stock-in-Trade Under House Property Income
Haware Engineers and Builders Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38033 (ITAT-MUMBAI)
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Madras High Court Affirms: Capital Gains from Sale of Business Assets Must Flow Through Profit & Loss Account for MAT Computation under Section 115JB
PVP Corporate Parks Pvt Ltd Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38032 (HC-MADRAS)
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Bombay High Court Quashes Tax Demands Against Capgemini Technology Services India Ltd; Orders Can’t Be Enforced Without Valid Service and Availability of Underlying Orders
Capegemini Technology Services India Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38031 (HC-BOMBAY)
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Mumbai ITAT Denies Section 14A Disallowance on Interest Earned by BNP Paribas SA Head Office from Indian Branch, Citing Mutuality Doctrine
BNP Paribas SA Vs DY.C.I.T.(IT)-1(3)(1)
(2026) TaxCorp(LJ) 38030 (ITAT-MUMBAI) · Section 14A
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Mumbai ITAT Rules Date of MOU as Relevant for Section 50C Valuation; Clarifies Section 54 Deduction Timelines in Delayed Property Transfers
Vijay Krishnaji Sawant Vs Income Tax Officer
(2026) TaxCorp(LJ) 38029 (ITAT-MUMBAI) · Sections 50C, 54
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Delhi ITAT Quashes Section 68 Addition on Share Premium; Finds Investor’s Identity, Creditworthiness, and Transaction Genuineness Proven With No Money Trail Detected
Bestech Hospitalities Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 38028 (ITAT-DELHI) · Section 68
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Delhi ITAT Upholds Set-off of Short-Term Capital Loss on CCDs Against LTCG from Property Sale—Rejects Colourable Device Allegations Amidst Promoter’s Loan Guarantee Crisis
Subhash Chander Agarwal Vs ITO
(2026) TaxCorp(LJ) 38027 (ITAT-DELHI)
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Karnataka AAR Confirms GST Exemption for Pure Labour Contracts on Stand-Alone Residential Dwellings
In the matter of House Construct Infra
(2026) TaxCorp(IDT) 12338 (AAR)
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Supreme Court Confirms Denial of Anticipatory Bail: Fake ITC Amount Below Rs. 5 Crore Not Sufficient for Cognizable Offence under GST Act
Harish Wadhwani vs Directorate General of GST Intelligence (DGGI) Raipur & Anr.
(2026) TaxCorp(IDT) 12337 (SC)
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Chhattisgarh High Court Denies Anticipatory Bail in GST Case, Affirms Offences Below Rs. 5 Crores as Non-Cognizable and Bailable
Harish Wadhwani vs Directorate General of GST Intelligence (DGGI) Raipur & Anr.
(2026) TaxCorp(IDT) 12336 (HC-CHHATTISGARH)
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Karnataka High Court Quashes GST Reverse Charge on Bank Pigmy Agents’ Salaries, Affirms Employer-Employee Exemption Under Schedule III
Karnataka Vikas Grameena Bank vs Deputy Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12335 (HC-KARNATAKA)
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Karnataka AAR Holds Emergency Care Certificate Courses by Charitable Trusts as Taxable ‘Commercial Training’, Not GST-Exempt ‘Charitable Activity’
In the matter of Jeeva Raksha Trust
(2026) TaxCorp(IDT) 12334 (AAR)
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Uttarakhand High Court: GST Registration Cannot Be Cancelled Solely for Filing NIL Returns; Court Stresses Statutory Limits Under Section 29(2)
Surya Build Creations Vs Commissioner, State Goods and Services Tax, and another
(2026) TaxCorp(IDT) 12333 (HC-UTTARAKHAND)
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Bombay High Court Invalidates Consolidated GST Show Cause Notice Covering Multiple Financial Years, Upholds Year-wise Assessment Mandate
Jagruteshwar Metals Pvt. Ltd. Vs Union of India & Ors.
(2026) TaxCorp(IDT) 12332 (HC-BOMBAY)
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Delhi High Court Upholds GST Demand for FY 2018–19: No Bar under Section 6(2)(b) Where Proceedings Address Distinct Periods and Contraventions
Ramada Engineering Industry v. Addl. Commissioner (Adjudication), CGST Delhi North & Ors.
(2026) TaxCorp(IDT) 12331 (HC-DELHI)
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Rajasthan AAR Clarifies 5% GST Eligibility on Paper and Biodegradable Bags: Scientific Proof of Biodegradability is Key
In the matter of Sunita Kohli
(2026) TaxCorp(IDT) 12330 (AAR)
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Rajasthan AAR Clarifies GST Classification and Tax Treatment for Allen Career Institute’s Online Coaching Services: Not OIDAR, Attracts CGST & SGST
In the matter of Allen Career Institute Private Limited
(2026) TaxCorp(IDT) 12329 (AAR)
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Karnataka High Court Declares GST Interest Waiver Application Deadline as Directory, Not Mandatory: Revenue’s Rejection Quashed
Sri Laxmi Borewell Agencies v. Assistant Commissioner of Central Tax & Anr.
(2026) TaxCorp(IDT) 12328 (HC-KARNATAKA)
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Rajasthan High Court Upholds Discretionary Bail Principle, Denies Bail in ₹48 Crore GST ITC Fraud Involving Syndicate, Citing Gravity and Risk Factors
Hansraj Gurjar Vs. Union of India
(2026) TaxCorp(IDT) 12327 (HC-RAJASTHAN)
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