Results for "" ( 76233 results )
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Rulings Direct Tax
SC: Copy of SC order remitting one batch of JAO-FAO cases to HC
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-137-SC-2026
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News Direct Tax
On DDT vs DTAA controversy, Revenue urges larger bench reference before Bombay HC
Feb 06, 2026 -
Rulings Transfer Pricing
ITAT: Allows assessee’s MA, deletes disallowance w.r.t payment of Sale Commission/Agency Fees
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-121-ITAT-2026(Mum)-TP
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Rulings Transfer Pricing
ITAT: Directs AO to correct the amount in order u/s. 154 basis modified return as per APA
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-120-ITAT-2026(Mum)-TP
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Rulings GST
AAAR: Head-Office driven AMC services via deputed field engineers don’t create ‘fixed-establishment’; Registration not mandatory
Feb 06, 2026- In Favour of Appellant
- Citation Number : TS-54-AAAR(OD)-2026-GST
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Rulings Transfer Pricing
ITAT: Remits comparables selection issue to AO/TPO
Feb 06, 2026- In Favour of Both, Partially
- Citation Number : TS-119-ITAT-2026(DEL)-TP
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Rulings Direct Tax
ITAT: ITAT: Edelweiss Investment fund eligible for exemption u/s 10(23FBA),having separate PAN procedural; No independent AIF registration required
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-136-ITAT-2026(Mum)
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Experts' Corner Direct Tax Free
Minimum Alternate Tax (MAT) Amendments in Union Budget 2026 – A Critical Analysis
Feb 06, 2026 -
Rulings Transfer Pricing
ITAT: Deletes adjustment w.r.t inter-unit transfer of power, follows Aditya Birla SB ruling
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-118-ITAT-2026(Mum)-TP
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Experts' Corner Direct Tax Free
Assessment and Penalty Combo Family Pack – Will This Really Cost Less?
Feb 06, 2026 -
Rulings Direct Tax
ITAT: Rigours for Sec. 41(1) invocation absent, as no cessation/remission of trading liability; Remands matter for verification
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-135-ITAT-2026(Mum)
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Rulings Direct Tax
ITAT: Agreement date is "appointed date" for Sec. 50C valuation; Directs verification of agreement date SDV & consult DVO
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-134-ITAT-2026(CHANDI)
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Rulings Direct Tax
HC: Blind reliance on AO's finding, ignoring judicial precedents makes order unlawful; Directs issue of 2% certificate
Feb 06, 2026- In Favour of Assessee
- Citation Number : TS-133-HC-2026(DEL)
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Rulings GST
HC: Foisting GST interest burden on lessee by lessor illegal absent timely invoice; Directs refund
Feb 06, 2026- In Favour of Appellant
- Citation Number : TS-53-HC(BOM)-2026-GST
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Rulings GST
HC: Writ Court cannot condone appeal delay beyond 120 days despite ‘sufficient cause’
Feb 06, 2026- In Favour of Respondent
- Citation Number : TS-52-HC(GUJ)-2026-GST