GST CASE LAWS 04.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Heading 3920 / Schedule II SANGHVI PRODUCTS, In re Manufacturing PTFE braided gland packing by braiding PTFE fibre yarn into cords is excluded from textile chapters by Note 1(g) of Section XI and is classifiable under subheading 3920 99 49, attracting… Read More »
INCOME TAX CASE LAWS 04.11.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 4 GE Vernova International LLC v. ACIT Where assessee-company recognized revenue from invoices but subsequently reversed amounts through credit notes after commercial settlements, real income did not accrue to that extent and only real income can be taxed. Click Here… Read More »
Bundled Lease of Digital Cinema Equipment Qualifies as Mixed Supply Taxable at Highest Rate Applicable to Projector Issue Whether the bundled leasing of digital cinema equipment (projector, server, UPS, and VSAT) for a single consolidated price constitutes a composite supply or a mixed supply under Section 8 of the CGST Act, 2017, and what is… Read More »
Historical Parity and Recruitment Overlap Alone Do Not Warrant Pay Parity Between Secretariat and Field Formations Issue Whether historical pay parity, common Staff Selection Commission (SSC) recruitment, and asserted functional overlap between Secretariat and non-Secretariat/field formation employees furnish a sufficient legal basis to grant pay parity to Private Secretaries and Senior Private Secretaries in the… Read More »
INCOME TAX CASE LAWS 31.10.2026 Here is the structured table containing the legal details extracted from the provided text: Section Case Law Title Brief Summary Citation Relevant Act Section 12AB Sahulat Microfinance Society v. Commissioner of Income-tax Rejection of fresh registration/renewal under section 12AB was justified where a society engaged in microfinance received major… Read More »
INCOME TAX CASE LAWS 28.10.2026 Here is the requested case law information organized in a structured table format: Section Case Law Title Citation Brief Summary Relevant Act Section 2(42A) Venkataswaroop Reddy Siddavarapu v. Deputy Commissioner of Income-tax Click here Where shares were received via gift and fair market value was offered to tax under Sec… Read More »
GST CASE LAWS 21.10.2026 Here is the structured table containing the Relevant Act, Section, Case Law Title, Citation, and Brief Summary extracted from your text: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Feel Good Hospitality (P.) Ltd., In re Click here Where the… Read More »
INCOME TAX CASE LAWS 21.10.2026 Here is the extracted and structured summary of the case laws in tabular format: Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 10(10AA) Renu Moongia v. Income-tax Officer Click here Entire leave encashment of ₹9,04,669 received by a retired employee was exempt under Section… Read More »
SLP disposed of directing Assessing Officer to decide objections following Union of India v. Rajeev Bansal. Issue Whether an SLP filed against a High Court judgment quashing Section 148 notices and Section 148A(d) orders should be disposed of in terms of the Supreme Court judgment in Union of India v. Rajeev Bansal. Whether Assessing Officers… Read More »
INCOME TAX CASE LAWS 17.10.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 9 Income-tax Act, 1961 Expedia Lodging Partner Services Sarl v. ACIT International Taxation Click Here Where an Indian affiliate was found not to constitute a dependent agent permanent establishment (DAPE) as per Article 5(5) of the India-Switzerland DTAA on identical… Read More »