Results for "" ( 76197 results )
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Rulings GST
AAR: Corporate meal supply via third-party kitchens qualifies as ‘composite supply’; ITC available
Feb 12, 2026- In Favour of Applicant
- Citation Number : TS-1070-AAR(TN)-2025-GST
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Rulings GST
AAR: Employer’s recovery of canteen charges from employees taxable notwithstanding statutory obligation
Feb 12, 2026- In Favour of Respondent
- Citation Number : TS-1069-AAR(MAH)-2025-GST
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Rulings GST
SC: Courts cannot introduce mechanism alien to section 54 to disburse refund of unconstitutional levy
Feb 11, 2026- In Favour of Respondent
- Citation Number : TS-69-SC-2026-GST
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Rulings Direct Tax
ITAT: ITAT: Despite salary credit in NRE account, affirms non-taxability for services rendered outside India
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-157-ITAT-2026(Ahd)
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Rulings Direct Tax
ITAT: Sec. 263 order not sustainable where AO made due enquiry and took plausible view
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-156-ITAT-2026(Bang)
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Rulings Transfer Pricing
ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-137-ITAT-2026(DEL)-TP
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Experts' Corner Direct Tax Free
Deduction of PF/ESI Employee Contributions: Revised Legal Position Under the Income-tax Act, 2025
Feb 11, 2026 -
Rulings Transfer Pricing
ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-136-ITAT-2026(DEL)-TP
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Rulings Transfer Pricing
ITAT: Allows assessee’s MA seeking rectification in assessment year and comparables
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-135-ITAT-2026(Mum)-TP
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Rulings Transfer Pricing
ITAT: Quashes final assessment order being time barred u/s.153; Follows Li & Fung ruling
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-134-ITAT-2026(DEL)-TP
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Rulings Transfer Pricing
ITAT: Directs consideration of three years average data for margin computation in case of IBM India
Feb 11, 2026- In Favour of Both, Partially
- Citation Number : TS-133-ITAT-2026(Bang)-TP
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Rulings Transfer Pricing
ITAT: Quashes final assessment order being time barred u/s.153; Follows precedent
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-132-ITAT-2026(DEL)-TP
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Experts' Corner Direct Tax Free
Emerging Risks of Aggressive Tax Planning under Proposed Buyback Rules
Feb 11, 2026 -
Rulings Transfer Pricing
HC: Sets aside TPO’s order passed without providing copies of agreements referred to assessee
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-131-HC-2026(DEL)-TP
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Experts' Corner Direct Tax Free
How Sovereign Gold Bond Taxation Broke Taxpayers’ Trust
Feb 11, 2026 -
Rulings Transfer Pricing
ITAT: Quashes final assessment order being time barred u/s.153
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-130-ITAT-2026(DEL)-TP
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Rulings Transfer Pricing
ITAT: Remits TP-adjustment w.r.t transfer of intangibles, TPO proceeded on incorrect facts without proper benchmarking
Feb 11, 2026- In Favour of Assessee
- Citation Number : TS-129-ITAT-2026(CHNY)-TP