Results for "" ( 76057 results )
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Rulings Direct Tax
SC: Accumulated losses of amalgamating co. cannot be set-off against income of amalgamated co. under Kerala Agricultural Act
Apr 14, 2026- In Favour of Revenue
- Citation Number : TS-521-SC-2026
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Experts' Corner Transfer Pricing
OECD Pillar Two GloBE on Emirates- Domestic Minimum Top- Up Tax
Apr 14, 2026 -
Rulings GST
HC: Denying concessional rate/imposing higher tax instead of demanding reversal where ITC wrongly availed, unjustified
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-247-HC(MAD)-2026-GST
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Rulings Direct Tax
HC: Validates reassessment notice as corrigendum extended limitation period through third proviso to Sec. 149(1)
Apr 14, 2026- In Favour of Revenue
- Citation Number : TS-522-HC-2026(DEL)
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Rulings GST
AAR: Water charges by RWA taxable as Maintenance; Not exempt, nor excludible from Rs.7,500 threshold
Apr 14, 2026- In Favour of Applicant
- Citation Number : TS-246-AAR(KAR)-2026-GST
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Rulings GST
AAR: Printing of exam question papers for universities qualifies for GST exemption
Apr 14, 2026- In Favour of Applicant
- Citation Number : TS-245-AAR(KAR)-2026-GST
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Rulings CL
SC: Quashes NCLAT order reversing NCLT's rejection of CIRP against GLS Films; Allows appeal
Apr 13, 2026 -
Rulings Direct Tax
ITAT: Grants opportunity to produce valid Mauritius TRC for claiming lower tax rate; Remands matter
Apr 13, 2026- In Favour of Assessee
- Citation Number : TS-520-ITAT-2026(Ahd)
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Rulings Direct Tax
HC: Quashes revision as assessment order passed after complete verification of facts & details on record
Apr 13, 2026- In Favour of Assessee
- Citation Number : TS-519-HC-2026(BOM)