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TBB Editor

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TBB Editor

Withholding tax on non-India POS

Withholding Tax Rate Be Proportionately Reduced for Disputed Non-India POS Income; Delhi HC Allows Entire Expenses from Attributed Revenue

Travelport International Operations Ltd vs Deputy CIT [Decided on January 28, 2026]
February 5, 2026 TBB Editor
Private use of imported aircraft

CESTAT, New Delhi: Private Use of Imported Aircraft Attracts Confiscation, Importer Liable to Pay Exempted Customs Duty

Indian Metal and Ferro Alloys Limited vs Commissioner of Customs [Decided on February 02, 2026]
February 5, 2026 TBB Editor
CESTAT exemption beyond ventilators

Notification No. 20/2020-Cus Not Confined to ‘Ventilators’; CESTAT Grants Exemption to Other Artificial Respiration Apparatus

Aspen Diagnostics vs Commissioner of Customs [Decided on January 19, 2026]
February 5, 2026 TBB Editor
Mutation based on registered court decree

Lease Deed Can’t Obstruct Mutation Proceeding Founded On Registered Court Decree; Bombay HC Bars Revenue Authority From Adjudicating Title Of Immovable Property

Meena A. Rizvi vs State of Maharashtra [Decided on February 04, 2026]
February 5, 2026 TBB Editor
SC upholds NBCC Supertech plan

SC Upholds NBCC Plan to Complete 16 Stalled Supertech Projects; Directs No Court to Stall Work, Relief for 50,000 Homebuyers

In a major relief to nearly 50,000 homebuyers, the Supreme Court has upheld the NCLAT order appointing NBCC (India) Ltd....
February 5, 2026 TBB Editor
Leasing flat not commercial purpose

SC: Mere Leasing of Flat Does Not Prove ‘Commercial Purpose’; Buyer Remains Consumer Unless Profit Motive Is Established

Vinit Bahri v. MGF Developers Ltd, [Decided on 04.02.2026]
February 5, 2026 TBB Editor