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Maharashtra AAR: GST Applies to Employee Canteen and Transport Recoveries, Not on Notice Pay Deductions
In the matter of Thyssenkrupp Industries India Pvt Ltd
(2026) TaxCorp(IDT) 12298 (AAR)
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Maharashtra AAR Holds GST Payable on Employee Canteen and Transport Recoveries; ITC on Transport Blocked, Exemption Denied for Nominal Recovery from Employees
In the matter of Wika Instruments (India) Pvt Ltd
(2026) TaxCorp(IDT) 12297 (AAR)
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Ownership of Content Decisive for GST Rate: Maharashtra AAR Rules Printing of Textbooks for State Bureau as Taxable Service Where Content is Customer-Supplied
In the matter of Maharashtra State Bureau of Textbook Production & Curriculum Research
(2026) TaxCorp(IDT) 12296 (AAR)
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Telangana High Court Mandates Separate GST DRC-07 Orders and Temporary Registration for Managing Director to Enable Statutory Appeal
Bharat Kumar Agarwal v. Joint Commissioner (AE)
(2026) TaxCorp(IDT) 12295 (HC-AP)
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Bombay High Court Invalidates Notices under Section 153C for Inordinate Delay in Recording Satisfaction Post Search Assessment
Nippon Life India Asset Management Limited Vs Deputy Commissioner Income-tax
(2026) TaxCorp(LJ) 37983 (HC-BOMBAY) · Section 153C
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ITAT Chennai Quashes Penalty for Concealment Where Income Was Voluntarily Disclosed in Return Filed Pursuant to Section 148 Notice
Mangadu Natarajan Balasundharam Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37982 (ITAT-CHENNAI) · Section 148
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Rajkot ITAT Nullifies Addition for Alleged On-Money Based Solely on Third-Party Excel Sheet Lacking Direct Link and Cross-Examination Opportunity
RC Heights Pvt. Ltd Vs The DCIT, ACIT
(2026) TaxCorp(LJ) 37981 (ITAT-RAJKOT)
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Mumbai ITAT Upholds Section 11 Exemption for Charitable Hospital; Incidental Benefits to Directors Not Sufficient for Full Denial of Tax Relief
Shushrusha Gitizens Co Operative Hospital Limited Vs ACIT
(2026) TaxCorp(LJ) 37980 (ITAT-MUMBAI) · Section 13(1)(c)
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Rajkot ITAT Affirms Exemption of Income from Modern Agricultural Activities on Leased Land: Seed Production Held as Agricultural Income Despite Technological Advancements
Bombay Super Hybrid Seeds Limited Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37979 (ITAT-RAJKOT)
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Mumbai ITAT Rules Interest on Fixed Deposits for Bank Guarantee Must Be Capitalized as Work-in-Progress Where FDs Are Mandatorily Linked to Slum Redevelopment Project
Shreenath Realtors Vs ITO
(2026) TaxCorp(LJ) 37978 (ITAT-MUMBAI)
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J&K and Ladakh High Court Affirms Budgetary Support Reimbursement for M.S. Scrap Generated During TMT/CTD Bar Manufacturing
Vijay Steel Industries vs UT of Jammu & Kashmir through State Tax Officer
(2026) TaxCorp(IDT) 12294 (HC-J&K)
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J&K and Ladakh High Court Affirms Budgetary Support Reimbursement for M.S. Scrap Generated During TMT/CTD Bar Manufacturing
Vijay Steel Industries vs UT of Jammu & Kashmir through State Tax Officer
(2026) TaxCorp(IDT) 12293 (HC-J&K)
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Delhi High Court Upholds Corrigendum Expanding GST Show Cause Notice Scope Across Financial Years, Cites Supervisory Limits of Writ Jurisdiction
Manpar Icon Technologies v. Assistant Commissioner, CGST Delhi West & Anr.
(2026) TaxCorp(IDT) 12292 (HC-DELHI)
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Bombay High Court Quashes GST Registration Cancellation Due to Vague Orders, Upholds Assessee’s Right to Fair Hearing Amidst Proprietor’s Critical Illness
G.B. Traders v. Union of India & Ors.
(2026) TaxCorp(IDT) 12291 (HC-BOMBAY)
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Madras High Court Sets Aside Enhanced GST Liability Under Section 74, Orders Fresh Determination of Wrongful ITC Availment on Vessel Transport Services
GU Shipping India Pvt Ltd. vs. Assistant Commissioner of CGST & Central Excise
(2026) TaxCorp(IDT) 12290 (HC-MADRAS)
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Karnataka AAR Holds RWA’s Recovery of Water Charges Forms Composite Taxable Supply; Aggregation with Maintenance Charges Mandatory for Rs. 7,500 GST Exemption Threshold
In the matter of Prestige North West Country Owners Associations (PNWCOA)
(2026) TaxCorp(IDT) 12289 (AAR)
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Karnataka AAR Grants GST Exemption on Printing of Exam Question Papers for Universities, Citing Direct Nexus with Examination Conduct
In the matter of Codeword Process and Printers
(2026) TaxCorp(IDT) 12288 (AAR)
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Delhi High Court Upholds Reassessment Notice under Section 148 Issued Within Limitation Despite Procedural Corrections
Abhinav Jain Vs Income Tax Officer & Ors
(2026) TaxCorp(LJ) 37977 (HC-DELHI) · Section 149(1)
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Supreme Court Bars Amalgamated Companies from Setting Off Accumulated Losses of Amalgamating Entities Under Kerala Agricultural Income Tax Act, Citing Procedural Lapses
Aspinwall And Co. Ltd Vs INSPECTING ASSISTANT COMMISSIONER
(2026) TaxCorp(LJ) 37976 (SC)
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Ahmedabad ITAT Upholds Denial of TDS Credit to Commission Agent under Section 194Q Due to PAN Mismatch; TDS Rightly Attributable to Actual Sellers (Farmers)
Jivanbhai Somabhai Patel Vs DCIT
(2026) TaxCorp(LJ) 37975 (ITAT-AHMEDABAD) · Section 194Q
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