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Haryana AAAR Permits Partial ITC on QIP-Related Services: Allowable Only for Borrowing Repayments, Disallowed for Subsidiary Investments
In the matter of RHI Magnesita India Limited
(2026) TaxCorp(IDT) 12459 (AAR)
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Rajasthan AAAR Confirms Ineligibility of ITC on Inputs for Solar Power Used in Captive Plant Supplying to DISCOM Grid at Nil GST Rate
In the matter of SBF Ispat Private Limited
(2026) TaxCorp(IDT) 12458 (AAR)
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Madras High Court Confirms GST Demand Against Legal Heir for Deceased Proprietor: Posthumous Proceedings Under Section 74 Upheld Even After Business Closure
V. Damayanti v. Superintendent of GST & Central Excise
(2026) TaxCorp(IDT) 12457 (HC-MADRAS)
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Madras High Court Overturns ITC Rejections Based Solely on Supplier’s Retrospective GST Registration Cancellation; Orders Re-evaluation of Claims with Full Evidence
Fathima Traders vs Deputy Commercial Tax Officer
(2026) TaxCorp(IDT) 12456 (HC-MADRAS)
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Advance Ruling Application Rejected by West Bengal AAR Due to Pending ITC Proceedings on Hotel Construction under Section 98(2) Proviso
In the matter of Sky Height Enclave Pvt Ltd
(2026) TaxCorp(IDT) 12455 (AAR)
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AAR Tamil Nadu: “Pooja Panneer” (Rose Water) for Ritual Use Attracts 18% GST; Not Exempt as Puja Samagri Due to Synthetic Composition and Broader Uses
In the matter of T.S.R. & Co.
(2026) TaxCorp(IDT) 12454 (AAR)
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Supreme Court Upholds States' Power to Ban Online Games of Skill Played for Stakes, Clarifies Scope of “Betting and Gambling” under Entry 34, List II
State of Tamil Nadu and Ors. vs Junglee Games India Private Limited and anr.
(2026) TaxCorp(IDT) 12453 (SC)
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Supreme Court Rules GST Applies to Entire Stake in Online Gaming and Casino Activities, Regardless of Skill or Chance
Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. vs Gameskraft Technologies Private Limited and ors.
(2026) TaxCorp(IDT) 12452 (SC)
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Gujarat High Court Quashes Revenue’s Arbitrary Denial of VSV Scheme Benefits to Assessee Post-Survey under Section 133A, Orders Acceptance of Declaration
Vasundhara Builders And Developers Vs The PCIT
(2026) TaxCorp(LJ) 38225 (HC-GUJARAT) · Section 133A
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Gujarat High Court Nullifies Section 148A Reassessment for AY 2017-18: Reopening Based Solely on Change of Opinion Regarding Warranty Provision Held Impermissible
Ammann India Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38224 (HC-GUJARAT) · Section 148A
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Bombay High Court Allows Deduction for Bad Debts Written Off Despite Pending Litigation, Clarifies ‘Actual Write-Off’ Requirement under Section 36(1)(vii)
Madhusudan Babubhai Kocha Vs The Asstt. Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38223 (HC-BOMBAY)
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Mumbai ITAT Recognizes Toll Collection Concession as Intangible Asset, Permits Depreciation under Section 32(1)(ii)
Jorabat Shillong Expressway Vs Dy.CIT
(2026) TaxCorp(LJ) 38222 (ITAT-MUMBAI) · Section 32(1)(ii)
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Delhi ITAT Rules Depreciation on Goodwill Inadmissible Where Business Transfer Agreement is Unregistered and Unsigned
Straumann Dental India LLP Vs ACIT
(2026) TaxCorp(LJ) 38221 (ITAT-DELHI)
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Bangalore ITAT Upholds Validity of Reassessment u/s 147 Despite Faceless Procedure Amidst Transitional Legal Framework
AgaraPasala Reddy Prasanna Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38220 (ITAT-BANGALORE)
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Mumbai ITAT Rules in Favour of Assessee: Addition under Section 57(iii) Disallowed as Entire Borrowed Funds Were Utilized for Generating Taxable Interest Income
Sachin Lalit Bajla Vs Income Tax Officer
(2026) TaxCorp(LJ) 38219 (ITAT-MUMBAI) · Section 57(iii)
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Telangana High Court Dismisses Cognizant SEZ Unit’s Writ on Rs. 13.09 Crore IGST Refund for Group Health Insurance, Directs Resort to Statutory Appeal
Cognizant Technology Solutions India Private Limited v. Assistant Commissioner of State Taxes & Ors.
(2026) TaxCorp(IDT) 12451 (HC-AP)
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GSTAT Mandates Vishwanath Cinema Hall 70MM to Deposit Profiteered GST Amount with Interest for Failing to Pass on Tax Rate Reduction Benefits
DG Anti Profiteering, DGAP v. Vishwanath Cinema Hall 70MM
(2026) TaxCorp(IDT) 12450 (GSTAT-Delhi)
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Madras High Court Clarifies Eligibility of Site Restoration Expenditure as Deductible Business Expense under Section 37(1) for Petroleum Exploration Assessees, Overruling ITAT’s Disallowance
Vedanta Limited, (Successor in Interest to Cairn India Limited) Vs The Assistant Director of Income Tax
(2026) TaxCorp(LJ) 38213 (HC-MADRAS) · Section 33ABA
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Madras High Court Quashes GST Assessment for AY 2024–25: SCN Issued Under Section 74 Held Without Authority Where Proceedings Had to Be Under Section 74A
Tvl. Fancy Agency Vs The Deputy State Tax Officer-I
(2026) TaxCorp(IDT) 12449 (HC-MADRAS)
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Retrospective ITC Relaxation under Section 16(5) Fails to Revive Reversed Credit for Eastern Coalfields: West Bengal AAR Upholds Bar under Finance Act, 2024
In the matter of Eastern Coalfields Ltd
(2026) TaxCorp(IDT) 12448 (AAR)
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