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Mastercard Network as Permanent Establishment Called Very Dangerous by Delhi High Court in Tax Dispute

Mastercard Network as Permanent Establishment Called Very Dangerous by Delhi High Court in Tax Dispute

#PermanentEstablishment #InternationalTax

Mastercard Network as Permanent Establishment Called Very Dangerous by Delhi High Court in Tax DisputeTheDelhi High Courthas orally raised serious concerns over the Authority for Advance Rulings’ (AAR) finding that a foreign enterprise’s network and related infrastructure could constitute ape...

India - High Court of Delhi • Permanent Establishment under India-Singapore DTAA Article 5 • 26 Sep 2026
Madras High Court Rules Stay Period Exclusion Precedes TOLA Extension for Assessments

Madras High Court Rules Stay Period Exclusion Precedes TOLA Extension for Assessments

#IncomeTaxLaw #MadrasHighCourt

Madras High CourtRulesStay PeriodExclusion Precedes TOLA Extension for AssessmentsIn a significant ruling that clarifies the interplay between statutory limitation periods andpandemic-related extensions, theMadras High Courthas held that the period during which assessment proceedings remain s...

India - High Court of Madras • Limitation under Section 153B of Income Tax Act • 26 Sep 2026
Customs Can Recover Differential Duty Without Challenging Importer's Self-Assessment: CESTAT Ahmedabad

Customs Can Recover Differential Duty Without Challenging Importer's Self-Assessment: CESTAT Ahmedabad

#CustomsLaw #CESTAT

Customs Can Recover Differential Duty Without Challenging Importer's Self-Assessment: CESTAT AhmedabadIn a significant ruling that clarifies the interplay between self-assessment under the Customs Act and th...

India - Customs Excise & Service Tax Appellate Tribunal • Section 28 of Customs Act, 1962 • 26 Sep 2026
Vallabh Welfare Foundation's 30-Day Delay in Filing Form 10B Condoned by Bombay High Court

Vallabh Welfare Foundation's 30-Day Delay in Filing Form 10B Condoned by Bombay High Court

#BombayHighCourt #TaxLaw

Vallabh Welfare Foundation's 30-Day Delay in Filing Form 10B Condoned byBombay High CourtTheBombay High Courthas exercised itsextraordinarywrit jurisdictionto condone a 30-day delay by Vallabh Welfare Foundation in filing Form 10B for Assessment Year 2020-21, even as the charitable trust had ...

India - High Court of Bombay • Section 11 of the Income Tax Act, Form 10B • 26 Sep 2026
Bombay High Court Cautions Income Tax Department Against Mechanically Framing Substantial Questions of Law

Bombay High Court Cautions Income Tax Department Against Mechanically Framing Substantial Questions of Law

#IncomeTax #BombayHighCourt

Bombay High Court Cautions Income Tax Department Against Mechanically Framing Substantial Questions of LawThe Bombay High Court has issued a stern warning to the Income Tax Dep...

India - High Court of Bombay • Section 260A of the Income Tax Act • 26 Sep 2026
Chewing Gum Not 'Sweets and Sweetmeats', Gujarat High Court Holds 12.5% VAT Applies

Chewing Gum Not 'Sweets and Sweetmeats', Gujarat High Court Holds 12.5% VAT Applies

#VAT #TaxLaw

Chewing Gum Not 'Sweets and Sweetmeats', Gujarat High Court Holds 12.5% VAT AppliesTheGujarat High Courthas delivered a decisive ruling that chewing gum cannot be classified as “sweets and sweetmeats” under theGujarat Value Added Tax Act, 2003. In a judgment that clarifies the boundaries of t...

India - High Court of Gujarat • Classification under VAT • 26 Sep 2026
Bombay High Court Rules Taxpayer Cannot Be Denied Sabka Vishwas Benefit Over Bank Communication

Bombay High Court Rules Taxpayer Cannot Be Denied Sabka Vishwas Benefit Over Bank Communication

#SabkaVishwasScheme #BombayHighCourt

Bombay High Court Rules Taxpayer Cannot Be Denied Sabka Vishwas Benefit Over Bank CommunicationIn a significant ruling that reinforces theliberal interpretationof theSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, theBombay High Courtheld onSeptember 22that a taxpayer cannot be denied...

India - High Court of Bombay • Sabka Vishwas (Legacy Dispute Resolution) Scheme • 26 Sep 2026
Punjab & Haryana High Court sets aside PCIT order rejecting HMT VRS tax delay condonation

Punjab & Haryana High Court sets aside PCIT order rejecting HMT VRS tax delay condonation

#IncomeTax #TaxLitigation

Punjab & Haryana High Court sets aside PCIT order rejecting HMT VRS tax delay condonationIn a significant ruling that underscores the procedural safeguards available to taxpayers, thePunjab & Haryana High Courthas set aside an order of thePrincipal Commissioner of Income Tax (PCIT)that reject...

India - High Court of Punjab and Haryana • Condonation of delay under CBDT Circular • 26 Sep 2026
CESTAT Chennai Quashes ₹23.17 Crore Customs Demand Against Toyota Over Parts Classification

CESTAT Chennai Quashes ₹23.17 Crore Customs Demand Against Toyota Over Parts Classification

#CustomsLaw #CESTAT

CESTAT Chennai Quashes ₹23.17 Crore Customs Demand Against Toyota Over Parts ClassificationThe Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered a decisive ruling in favour of <...

India - Customs Excise & Service Tax Appellate Tribunal • Classification under Customs Tariff Act • 26 Sep 2026
Gujarat High Court Rules Audit Objection Cannot Reopen Lodestone's Scrutiny Assessment Without Fresh Material

Gujarat High Court Rules Audit Objection Cannot Reopen Lodestone's Scrutiny Assessment Without Fresh Material

#IncomeTax #AssessmentReopening

Gujarat High CourtRulesAudit ObjectionCannot Reopen Lodestone's Scrutiny Assessment Without Fresh MaterialIn a significant ruling that reinforces the boundaries of tax reassessment powers, theGujarat High Courthas quashed a reopening notice issued to Lodestone Software Services Pvt. Ltd., hol...

India - High Court of Gujarat • Section 148A, Section 143(3) Reopening • 26 Sep 2026
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