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Kerala AAR Exempts Centage Charges for Project Management Consultancy Rendered by PSU to Government Departments and Local Authorities, Recognizes Services as ‘Pure Services’ Under GST Law
In the matter of Steel Industrials Kerala Ltd
(2026) TaxCorp(IDT) 11923 (AAR)
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Kerala AAR Affirms Full ITC Eligibility for Dealers in Second-Hand Luxury Cars on Non-Vehicle Inputs, Margin Scheme Supplies with Nil Margin Not Treated as Exempt
In the matter of GoExotic Plus91 Motors Private Limited
(2026) TaxCorp(IDT) 11922 (AAR)
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Telangana High Court Strikes Down Mandatory Monthly ITC Distribution Rule as Ultra Vires CGST Act; Audit Show Cause Notice Quashed
BirlaNu Ltd Vs Union of India and 3 others
(2026) TaxCorp(IDT) 11921 (HC-AP)
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Allahabad High Court Sets Aside GST Orders Under Section 74: Lack of Evidence for Circular Trading and ITC Wrongful Availment, No Mandatory Requirement for Toll Receipts
Raghuvansh Agro Farms Ltd. v. State of Uttar Pradesh & Ors.
(2026) TaxCorp(IDT) 11920 (HC-ALLAHABAD)
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Rajasthan High Court Denies Bail in Rs. 40 Crore GST Evasion Case, Citing Organised Fraud and Public Revenue Impact
Narendra Choudhary vs Union of India
(2026) TaxCorp(IDT) 11919 (HC-RAJASTHAN)
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Gujarat High Court Quashes Forced ITC Reversal; Orders GST Portal Reopening for Rectification of Return Mismatches on Post-Sale Discounts
Shree Ambica Auto Sales and Service & Anr. v. Union Bank of India & Anr.
(2026) TaxCorp(IDT) 11918 (HC-GUJARAT)
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Mumbai ITAT Rules Flight Data Service Fees Not ‘Royalty’ Under India-Germany DTAA; Payment for Information Does Not Constitute Transfer of Know-How
Jeppesen GmbH Vs ACIT
(2026) TaxCorp(LJ) 37455 (ITAT-MUMBAI)
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Mumbai ITAT Rules Distribution Revenue from Software by Singaporean Entity Not FTS; Exemption under Section 10(50) Allowed as Equalization Levy Discharged
Acronis Asia Pte Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37454 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Charitable Status and Section 11 Exemption for GJC India; Rejects Revenue’s Appeal on Interest Income and Corpus Donation Additions
All India Gem And Jewellery Domestic Council Vs Dy.CIT
(2026) TaxCorp(LJ) 37453 (ITAT-MUMBAI)
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SAFEMA Tribunal Upholds Rejection of Provisional Attachment: No Benami Transaction Established Due to Lack of Evidence and Misapplication of PBPTA Provisions
Gainful Multitrade Pvt. Ltd. & Anr Vs ACIT
(2026) TaxCorp(LJ) 37452 (ITAT-DELHI)
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Unspent Hostel Building Funds Blocked by HC Order Not Taxable; Revenue’s Reopening Quashed
Ishan Educational Research Society Vs DCIT
(2026) TaxCorp(LJ) 37451 (ITAT-DELHI)
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Delhi ITAT Rules Out Existence of Agency PE for Hong Kong Entity in India – Rejects Attribution of Offshore Sales to Indian Associated Enterprise
Kyocera Document Solutions Asia Ltd Vs The A.C.I.T
(2026) TaxCorp(LJ) 37450 (ITAT-DELHI)
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Delhi ITAT Nullifies Digital Evidence in Assessment for Non-Compliance with CBDT Digital Evidence Protocols
Arti Garg Vs DCIT
(2026) TaxCorp(LJ) 37449 (ITAT-DELHI)
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Delhi ITAT Rules Milestone Payments for Project Management and Preliminary Designs in Rolling Stock Supply Not Taxable as FTS under India-Germany DTAA
Bombardier Transportation GmbH Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 37448 (ITAT-DELHI)
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Delhi High Court Sets Aside AO’s Nil Withholding Certificate Order for Nord Anglia Education Over Non-Compliance with Rule 28AA Mandate
Nord Anglia Education Limited Vs DCIT
(2026) TaxCorp(LJ) 37447 (HC-DELHI) · Section 197
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Delhi High Court Holds No Service PE for E&Y LLP: Physical Presence Essential Under Article 5(2)(k) of India-UK DTAA; Nil Withholding Certificate Rejection Set Aside
Ernst And Young LLP Vs ACIT
(2026) TaxCorp(LJ) 37446 (HC-DELHI) · Section 195
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Madras High Court Bars Reassessment: Once GST Scrutiny Is Dropped Under Section 61, No Fresh Proceedings Permitted on the Same Issue
Periyasamy Karthikeyan v. State Tax Officer
(2026) TaxCorp(IDT) 11915 (HC-MADRAS)
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Delhi High Court Upholds Ex-Parte GST Demand Orders: Non-Response via Chartered Accountant’s Email Not Sufficient Ground for Relief
Fone Zone NXT Vs. Commissioner of DGST & Anr.
(2026) TaxCorp(IDT) 11914 (HC-DELHI)
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Rajkot ITAT Quashes Protective Additions in Firm’s Hands, Citing Substantive Taxation on Partners and Bar on Double Taxation
Radhika Jewellers Vs Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 37445 (ITAT-RAJKOT)
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Delhi ITAT Caps Marketing Expense Deduction to 20% for Iyogi Technical Services; Disallows Unsubstantiated Administrative Payments to US AE
Iyogi Technical Services Private Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37444 (ITAT-DELHI)
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