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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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Gujarat AAR Declines to Rule on Documentary Proof for Zero-Rated Intra-SEZ Supplies by Waystar Properties LLP, Citing Lack of Jurisdiction under Section 97 of CGST Act
In the matter of Waystar Properties LLP
(2026) TaxCorp(IDT) 12514 (AAR)
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Bombay High Court Sets Aside Non-Speaking GST Refund Rejection for Apollo India Services LLP: Mandates Fresh Adjudication with Proper Reasoning
Apollo India Services LLP v. The State of Maharashtra and others
(2026) TaxCorp(IDT) 12513 (HC-BOMBAY)
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Bombay High Court Overturns Denial of Transitional CENVAT Credit to Construction Firm Due to Failure to Consider CIDCO’s Proof of Service Tax Deposit
Pyramid Infratech Co. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12512 (HC-BOMBAY)
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Bombay High Court Nullifies Rs. 15.8 Crore IGST Demand on Indian Shipping Line for CIF Imports: Double Taxation on Freight Services Held Impermissible
Midas Tankers Private Limited v. Union of India
(2026) TaxCorp(IDT) 12511 (HC-BOMBAY)
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Odisha AAR Rules GST at 18% on Distribution of Coursera User Licences: No Exemption as 'Education Services' for Distributor-Provided Digital Access
In the matter of Unitech Engineers
(2026) TaxCorp(IDT) 12510 (AAR)
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West Bengal AAAR Declares Flipkart’s E-Commerce Delivery Model Taxable as Courier/Logistics Service, Denying GTA Exemption Due to Lack of Consignment Note and Contractual Substance
In the matter of M/s Flipkart India Private Limited
(2026) TaxCorp(IDT) 12509 (AAR)
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Madras High Court Affirms Full Penalty Under GST for Circular Trading; Denies Proportionality Plea and Dispenses Pre-Deposit for Appeal
Tvl. SAM Enterprises & Ors. v. Commercial Tax Officer & Anr.
(2026) TaxCorp(IDT) 12508 (HC-MADRAS)
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Kerala High Court Annuls Composite Show-Cause Notices for Multiple Assessment Years; Mandates Year-wise Issuance and Clarifies Limitation Period Calculation
Sri Sri Granites vs Assistant Commissioner
(2026) TaxCorp(IDT) 12507 (HC-KERALA)
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