ITAT: Agricultural land not capital asset absent conversion/development, outside Sec. 2(14)(iii)(b)(1) scope

• In Favour of Assessee
• Citation Number : TS-344-ITAT-2026(Ahd)

ITAT: Confirms recognition of AMC revenue over contract period on straight-line basis, as per amended Sec. 43CB

• In Favour of Both, Partially
• Citation Number : TS-343-ITAT-2026(CHNY)

AT PMLA: Reduces alleged 'proceeds of crime' against Dalmia Cement from Rs. 793 Cr. to Rs. 92 Cr.

Madras HC admits Revenue appeal, stays observation mandating postal service of order/notice

ITAT: Additions made in absence of incriminating material, contrary to provisions of Sec. 132 r.w.s 153A; Quashes order

• In Favour of Assessee
• Citation Number : TS-342-ITAT-2026(CHNY)

AAR: Solid waste management services to Gram Panchayat exempt as pure services

• In Favour of Not Applicable
• Citation Number : TS-157-AAR(KAR)-2026-GST

HC: Sets aside registration of mark “NAUKRIYAN” for being plural & deceptively similar to TM “NAUKRI”

AAR: Corpus fund collected by residential association independent from monthly maintenance charges, taxable as advance

• In Favour of Not Applicable
• Citation Number : TS-156-AAR(KAR)-2026-GST

AAR: Corpus fund collection by Resident Association is a ‘supply’; Tax payable on receipt

• In Favour of Not Applicable
• Citation Number : TS-155-AAR(KAR)-2026-GST

MCA: Releases advisory for stakeholders for name reservation and incorporation of Company and LLP

AAR: ITC available on input goods and services for Toyota Mobility in used car trade

• In Favour of Applicant
• Citation Number : TS-154-AAR(KAR)-2026-GST

The Taxman and the Trust

AAR: Recovery of water charges part of maintenance, not separate supply; Corpus fund not a ‘monetary transaction’, taxable

• In Favour of Not Available
• Citation Number : TS-153-AAR(KAR)-2026-GST

HC: Rejection of condonation application u/s 119(2)(b) for non-furnishing of registration certificate, beyond scope of application

• In Favour of Assessee
• Citation Number : TS-339-HC-2026(GUJ)

AAR: Corpus-funds collected from members of resident-associations taxable, exemption applicable only on monthly maintenance

• In Favour of Applicant
• Citation Number : TS-152-AAR(KAR)-2026-GST

ITAT: Profit estimation on turnover at fixed percentage cannot be applied in an arbitrary manner; Deletes addition

• In Favour of Assessee
• Citation Number : TS-338-ITAT-2026(Ahd)

SEBI: Penalises Co., Executive Director for non-cooperation with CARE

SEBI: Penalises non-promoter shareholder for failing to disclose shareholding change under PIT Regulations

USTR opens probe into 60 nations, including India, for gaining forced-labour driven “cost advantage”

ITAT: Quashes rectification u/s 154 denying exemption u/s 10AA sans reasonable opportunity, mistake apparent on record

• In Favour of Assessee
• Citation Number : TS-333-ITAT-2026(Mum)