AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
GSTAT Hyderabad ruled that meals supplied by third-party caterers to hospitals are taxable under GST, as they don’t qualify as part of healthcare services under Notification 12/2017-Central Tax (Rate).
GSTAT Hyderabad ruled that once the GST Department restores a taxpayer's registration, its appeal against cancellation becomes infructuous. This bars the Revenue from pursuing contradictory litigation.
The Karnataka High Court condoned delay in a GST appeal on medical grounds, restored the appeal, and directed the tribunal to hear it on merits. The decision emphasizes judicial discretion in condoning laches for genuine hardship.
NCLT approves amalgamation of Mawana Foods with Mawana Sugars effective April 1, 2026, preserving tax and regulatory benefits.
ITAT holds cash deposits during demonetisation cannot be added under Section 68 if sourced from disclosed and taxed cash sales with supporting records.
ITAT holds Toyota Tsusho lacked permanent establishment in India as supervisory activities fell short of six-month threshold under India-Japan DTAA Article 5(4).
The ITAT ruled that profits from offshore supply are not taxable in India when title, payment, and supply operations occur outside India under Sections 5(2) and 9(1)(i) of the Income Tax Act.
The ITAT held that cost-to-cost salary reimbursement for seconded employees without markup does not constitute fees for technical services (FTS) and is not taxable in India.
ITAT holds that cash deposits during demonetisation cannot be added as unexplained income under section 68 if supported by sales records and already taxed.
ITAT holds that Toyota Tsusho did not create a permanent establishment in India as supervisory activities did not exceed 183 days, per Article 5(4) of the India-Japan DTAA.
ITAT rules that profits from offshore supply contracts are not taxable in India when title, payment, and supply operations occur entirely outside India under section 5(2) and 9(1)(i) of the Income Tax Act.
The ITAT held that cost-to-cost salary reimbursement for seconded expatriate employees, without markup, does not constitute Fees for Technical Services (FTS) and is not taxable in India.
ITAT Delhi grants 80G approval to temple, ruling religious activities do not negate charitable purpose.