Services Furnished Through Personnel Within Contracting State Not Enough To Render PE; Delhi HC Ask Dept. To Review Physical Presence Of Ernst & Young LLP January 15, 2026 Read More »
Subsequent Amendment Can’t Be Used To Revive Time-Barred Assessment; Kerala HC Quashes Orders Passed Beyond Limitation Of Sec 17(6) Of CGST Act January 13, 2026 Read More »
Nexus With Business Is Essential To ‘Supply Of Service’; Bombay HC Exempts Long-Term Leasehold Right Allotted By State Industrial Development Corp. From GST January 13, 2026 Read More »
56th GST Council Meet Explicitly Exempts Individual Policies And Not Group Insurance Policies: Kerala HC January 13, 2026 Read More »
New Investments Abroad Will Not Outweigh ‘Centre Of Vital Interests’ In India; Bangalore ITAT Applies DTAA Tie-Breaker Test To Decide Residency Status January 12, 2026 Read More »
Construction Equipment Vehicles Used Within Defined Enclosed Premises Are Not ‘Motor Vehicle’; SC Relives Ultratech Cement From Gujarat Tax Act January 10, 2026 Read More »
Supreme Court: Receipt Of Shares Of Amalgamated Company In Substitution Of Stock-In-Trade Give Rise To Business Profits Under Sec 28 Income Tax Act January 10, 2026 Read More »
Resorting Sec 16(2)(C) GST Act To Deny ITC To Purchasers In Bona Fide Transaction Violates Art 265; Tripura HC Quashes Penalty For Seller’s Fault January 9, 2026 Read More »
Chandigarh CESTAT: Revenue Sharing Agreements Between Health Care Organisations And Diagnostic Service Providers Are Not Subject To Service Tax January 8, 2026 Read More »
Selling Agent Of Russian Airline Providing Cargo Service Using Domestic Airlines, Is ‘Aircraft Operator’: CESTAT Quashes 45 Cr Tax Demand January 7, 2026 Read More »