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Goa AAR Affirms GST Reverse Charge on Road-Cutting, Reinstatement, and Ground Rent by PWD: Indian Oil-Adani Gas Pvt Ltd Liable as Recipient of Government Services
In the matter of Indian Oil-Adani Gas Pvt Ltd
(2026) TaxCorp(IDT) 12411 (AAR)
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Goa AAAR Upholds Reverse Charge GST Liability for Indian Oil-Adani Gas on Road Restoration Charges Levied by PWD
In the matter of Indian Oil-Adani Gas Pvt Ltd
(2026) TaxCorp(IDT) 12410 (AAR)
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Goa AAR Delivers Split Verdict: GST Applicability on Chlorinated Water Supplied via Tankers to IIT Goa Students Disputed
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12409 (AAR)
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Goa AAAR Confirms GST Exemption for Bulk Drinking Water Supplied via Tankers to IIT Goa Students: Purified Water Exclusion No Longer Applies
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12408 (AAR)
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Karnataka High Court Affirms GST Exemption for Healthcare Services Rendered via Inter-Hospital Arrangements—Revenue Sharing Agreements Do Not Attract GST
Healthcare Global Enterprises Ltd vs Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12407 (HC-KARNATAKA)
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Delhi High Court Upholds Validity of Consolidated Show Cause Notices under Section 74 CGST Act for Multiple Years in ITC Fraud Cases
JBN Impex Private Limited & Ors v. Additional Commissioner Adjudication CGST Delhi North & Ors.
(2026) TaxCorp(IDT) 12406 (HC-DELHI)
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Supreme Court Declines to Entertain Constitutional Challenge to Section 16(2) CGST Act, Upholds High Court’s Direction to Pursue Statutory Appeal, but Expressly Reserves Assessee’s Rights
Prime Metals vs Central Board of Indirect Taxes and Customs & Ors.
(2026) TaxCorp(IDT) 12405 (SC)
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Karnataka AAR Restricts ITC on Factory Canteen Services to Statutory Portion Borne for Regular Employees; Contract Labour and Employee-Recovered Costs Excluded
In the matter of Aditya Auto Products & Engineering India Pvt. Ltd.
(2026) TaxCorp(IDT) 12404 (AAR)
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Madras High Court Upholds Validity of Assessment Order under Section 143(3) r.w.s 153A, Rejects Assessee’s Plea on Settlement Commission Jurisdiction Post-Finance Act, 2021
Dhanalakshmi Srinivasan Sugars Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38159 (HC-MADRAS) · Section 153A
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Mumbai ITAT Upholds Section 10(46) Exemption for Prior Period and Ancillary Regulatory Incomes: Nature of Income Prevails Over Timing and Classification
Maharashtra Electricity Regulatory Commission Vs DCIT
(2026) TaxCorp(LJ) 38158 (ITAT-MUMBAI)
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Mumbai ITAT Rules Government Salary Grant Not Eligible for 15% Accumulation under Section 11(1)(a) for Charitable Trusts
National Education Society Vs DCIT
(2026) TaxCorp(LJ) 38157 (ITAT-MUMBAI) · Section 11(1)(a)
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Only Profit Element to be Taxed Where 12.5% Suo-Motu Addition Made on Bogus Purchases and Assessee Fails to Prove Genuineness
Hemantkumar Sumermal Bhansali Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38156 (ITAT-MUMBAI)
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IT Recharge Fee Not FTS under India-UK DTAA; No Central Government Approval Needed for Beneficial Tax Rate under Section 115A
Lloyd's Register Of Shipping (Now Known As Lloyd’s Register Group Ltd.) Vs DCIT
(2026) TaxCorp(LJ) 38155 (ITAT-MUMBAI) · Section 115A
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Mumbai ITAT Quashes Section 234B Interest Due to Retrospective ICDS Deferment; Taxpayer Not Liable for Unforeseeable Advance Tax Shortfall
Godrej Projects Development Ltd (Into Which Godrej Buildcon Pvt Ltd) Vs DY CIT
(2026) TaxCorp(LJ) 38154 (ITAT-MUMBAI) · Section 234B
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Delhi High Court: Closure of State GST Proceedings Under Section 73 Does Not Bar Central GST Action Under Section 74 Where Statutory Appeal Is Available
PEI Industries v. Union of India & Ors
(2026) TaxCorp(IDT) 12403 (HC-DELHI)
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Goa AAAR Declines to Decide GST Exemption on Dredging Services Citing Parallel Section 73 Proceedings for Same Period
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12402 (AAR)
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Gujarat AAR Rules Natural, Unprocessed Psyllium Seeds Procured via APMC Are GST-Exempt as ‘Fresh’ Plant Parts under Entry 87
In the matter of Jigneshkumar Narayandas Patel
(2026) TaxCorp(IDT) 12401 (AAR)
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Goa AAR Denies GST Exemption on Desilting Services for State Waterways: Entrustment to Panchayat or Municipality Found Lacking
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12400 (AAR)
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Mumbai ITAT Upholds FIFO Valuation for Physical Shares; Rejects LIFO and Lot Identification as Tax Avoidance under Section 45(2A)
Megasolis Renewable Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38153 (ITAT-MUMBAI)
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Delhi ITAT Rules SaaS-Based Product Analytics Receipts Not Taxable as Royalty or FTS/FIS under India-US DTAA; TDS Credit to be Granted after Verification
Amplitude Inc. Vs ACIT, DCIT
(2026) TaxCorp(LJ) 38152 (ITAT-DELHI)
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