India tax news
AskColm has 494 articles tagged India, drawn from over 130 tax sources. The most recent is dated 8 October 2026.
Showing the latest 50.
SaaS Subscription Fee Is Not “Royalty” Merely Because Technology Does the Work
ITAT Mumbai has ruled that SaaS subscription fees do not constitute 'royalty' simply because technology performs the underlying work. The tribunal held that access to a communication platform does not amount to use of a 'process' under Section 9(1)(vi) of…
UPI MDR Rollout May Be Deferred to January 1, Beyond Festive Season
India's government is considering deferring the reintroduction of merchant discount rates (MDR) on UPI transactions from October 15 to January 1, pushing the rollout beyond the festive season. The decision is expected shortly. The news has negatively impacted shares of…
Supreme Court: Tax Classification Must Be Based on Product Form at Time of Sale, Not Consumer’s Later Use
India's Supreme Court ruled that tax classification of a product must be determined by its form at the point of sale, not by how a consumer subsequently uses it. The ruling came while dismissing the Madhya Pradesh Commercial Tax Department's…
Calcutta HC Dismisses Revenue’s Appeal Against ITAT’s Deletion of Rs. 11.35 Cr Addition
The Calcutta High Court dismissed the revenue department's appeal against an ITAT order that deleted a Rs. 11.35 crore income tax addition made against businessman Suresh Kumar Banthia for assessment year 2020-21. The Division Bench noted that while strict rules…
57th GST Council Meet Approves Key Reforms & ITC Proposals
The 57th GST Council meeting, chaired by Finance Minister Nirmala Sitharaman at Bharat Mandapam in New Delhi, approved key reforms including measures to resolve GST disputes and improve input tax credit flow. The meeting aimed at reducing time and complexity…
GSTAT Ghaziabad Holds Departmental Appeal Not Maintainable Below Prescribed Rs. 20 Lakh Limit
The Goods and Services Tax Appellate Tribunal in Ghaziabad has ruled that a departmental appeal cannot be maintained where the disputed tax demand falls below the prescribed financial limit of Rs. 20 lakh, unless the revenue authority identifies an applicable…
Why AI is reshaping tax risks for India’s GCCs
Global capability centres using artificial intelligence to deliver services are exposing multinational enterprises to new risks around permanent establishment and transfer pricing, as existing compliance frameworks prove inadequate for the challenges AI presents.
GST Council May Consider Reducing Tax on Delivery Charges From 18% to 5%
The 57th GST Council meeting is set to consider reducing the tax on delivery charges from 18% to 5%. The meeting, which focuses on streamlining tax rates, easing compliance and clarifying input tax credit claims across industries, will examine proposals…
Buying Property from an NRI Gets Easier: New PAN-Based TDS Compliance from 1 October 2026
From 1 October 2026, a new PAN-based TDS compliance system will simplify the process of buying property from a non-resident Indian seller. Historically, such transactions have involved significantly more paperwork than purchases from resident sellers.
Delhi ITAT Quashes Rs 1.13 Cr Additions Over Married Daughters’ Gold Jewellery Kept at Parents’ Home
The Delhi Bench of the Income Tax Appellate Tribunal has quashed additions of Rs 1.13 crore relating to jewellery and cash found during a National Investigation Agency search. The tribunal ruled that married daughters are entitled to keep their jewellery…
TDS Returns Can Now Be Filed Directly on TRACES
From the second quarter of the financial year 2026-27, TDS returns can be filed directly online through the TRACES portal. The change is intended to make the filing of short TDS returns faster and simpler.
Allahabad ITAT Deletes Rs. 80.60 Lakh Addition Over One-Digit Error in ITR Sales Entry
The Allahabad Bench of the Income Tax Appellate Tribunal has deleted an addition of Rs 80.60 lakh that arose from a one-digit error in a sales entry on a tax return. The tribunal found the correct sales figure had already…
Linklaters to Paul Wurth: changing contours of India’s force of attraction rule
Legal experts from Lakshmikumaran & Sridharan analyse how the Paul Wurth ruling could affect the application of India's force of attraction rule and the attribution of profits under Indian tax treaties.
Mumbai ITAT Quashes Rs. 1.23 Crore Penalty, Says Tax Claim Rejection Alone Doesn’t Prove Concealment
The Income Tax Appellate Tribunal in Mumbai has ruled that rejecting a taxpayer's claim is not sufficient grounds to conclude that facts were concealed or a false explanation provided. The tribunal quashed a penalty imposed on Cyqurex Systems Pvt. Ltd.…
GST Council May Consider Proposals on Arrest Powers, ITC Protection & Prosecution Threshold at Upcoming Meeting
The GST Council is set to consider a package of enforcement and process reforms at its meeting on 8 October, including a proposal to remove tax officers' power to arrest taxpayers and transfer that authority to the judiciary. The council…
Section 54F Not Claimed in the Return? ITAT Says a Fresh Claim Can Still Be Considered
India's Income Tax Appellate Tribunal has ruled that a taxpayer who did not claim relief under Section 54F in their original return can still raise that claim at the appellate stage. The case arose where a taxpayer had disputed the…
Gujarat AAR Rules No GST Applicable on Amounts Recovered from Employees Towards Canteen Meals
The Gujarat Authority for Advance Ruling has determined that GST does not apply to amounts recovered from employees for canteen meals at Torrent Pharmaceuticals sites, including its Indrad plant, R&D facility and corporate office. The authority found that deductions from…
Agra GSTAT Says Service Tax on Cancelled Pre-GST Flat Bookings Can’t Be Availed as ITC
India's Agra Bench of the Goods and Services Tax Appellate Tribunal has ruled that service tax paid on flat bookings made before the introduction of GST, which were later cancelled under the GST regime, cannot be reclaimed as Input Tax…
Delhi HC Raises Concern Over No Time Limit for Duplicate PAN Cancellation
The Delhi High Court has raised concerns that the lack of a time limit for processing applications to cancel duplicate Permanent Account Numbers creates problems for taxpayers, particularly those filing income tax returns or accessing PAN-linked services. The case was…
ITAT Grants Relief to Senior Citizen Who Mistakenly Paid Rs. 9.91 Lakh Tax on Tax-Free Bond Interest
A senior citizen mistakenly paid tax on interest from tax-free bonds. The Income Tax Appellate Tribunal has since granted relief, directing the relevant tax authorities to issue a refund.
Delhi HC Sets Aside 153C Order, Finds Satisfaction Note Recorded Beyond Limitation Period
The Delhi High Court has set aside a tax assessment order under Section 153C against a company, ruling that the proceedings were time-barred. The court found that the satisfaction note had been recorded outside the permitted limitation period, rendering the…
Delhi HC Directs Opening of Taxpayer’s Locker Seized for More Than 30 Years
The Delhi High Court has ordered the Income Tax Department to release a taxpayer's locker that had been seized for more than 30 years. The court found the continued restraint had no legal basis, as the underlying tax dispute had…
GST Multi-State Registration Made Simpler: One Master TRN for Multiple States
From 1 October 2026, India's GST Portal introduces a master Transaction Reference Number (TRN) system to simplify registration for businesses operating across multiple states and union territories. The new facility streamlines the process of submitting registration applications in more than…
Lucknow GSTAT Quashes Rs. 63.72 Lakh Penalty, Holds E-Invoice Lapse Alone Can’t Prove Tax Evasion
The Lucknow Bench of the Goods and Services Tax Appellate Tribunal has quashed a penalty, ruling that a procedural failure to generate an e-invoice cannot on its own constitute evidence of tax evasion. The tribunal held that penalties under section…
Gross GST Collection Rises 14.7% to Rs 2.04 Lakh Crore in September 2026
India's gross GST collection rose 14.7% year on year in September, reaching Rs 2,03,521 crore. For the first half of the financial year, covering April to September, cumulative gross collections reached Rs 12,46,278 crore, an increase of 11.6% on the…
GST Portal Launches Multi-State Registration Facility Using One Master TRN
The GST Common Portal has introduced a Multi-State Registration facility, accessible from the portal's homepage alongside the existing Register and Login options. The feature allows applicants to initiate GST registration applications for multiple states or union territories using a single…
Delhi HC Refuses to Quash GST SCN, Says Audit Proceedings Differ From Section 74 Adjudication
The Delhi High Court has ruled that GST audit proceedings are distinct from adjudicatory proceedings under the Central Goods and Services Tax Act 2017. A division bench refused to quash a show-cause notice issued to a pharmaceutical distributor under section…
RBL Bank Receives SCN with GST Demand of Over ₹173.08 Cr for Alleged Wrongful ITC Claim
RBL Bank has received a GST show-cause notice demanding more than Rs 173.08 crore, including interest and penalty, over an alleged wrongful input tax credit claim for the 2022-23 financial year.
GSTAT Portal Allows Respondents to File Replies Online Without Cross-Objections
A Standard Operating Procedure for the online filing of replies by respondents has been made available on the GSTAT filing portal. The facility allows respondents to file a response to an appeal without also filing cross-objections, and is intended to…
GSTAT Enables Online Transfer of Appeals Across Benches Through Govt Portal
An online facility has been launched on the GSTAT Portal allowing users to apply for the transfer of appeals between benches of the Goods and Services Tax Appellate Tribunal. The tool is intended to support appellate proceedings, particularly in cases…
Delhi HC Stays Rs. 17.66 Cr Reassessment After Same AO Accepted Seized Amount as Belonging to Company
The Delhi High Court has stayed reassessment proceedings involving a sum of rupees 17.66 crore against a company, noting that the Assessing Officer had already accepted that the amount belonged to the company and had been accounted for as cash…
Karnataka HC Remands Ex-Parte GST Order, Holds Pregnancy Valid Reason for Absence
The Karnataka High Court has ruled that an ex parte GST order can be set aside where a taxpayer had a valid reason for not attending proceedings. The court accepted that pregnancy and related medical complications constitute such a valid…
GST Search at Advocate’s Office: Client Confidentiality Cannot Mean Unrestricted Access to Digital Records
The Delhi High Court has ruled on the limits of GST investigators' powers when searching a lawyer's office, establishing safeguards around the examination of seized computer equipment. The case centres on the tension between tax authorities' investigative powers and the…
Madras HC: GST Waiver Under Section 128 Cannot Be Denied Merely for Missing DRC-03A When Tax Is Already Paid
The Madras High Court has quashed an order that denied a taxpayer's application for exemption from GST interest and penalty under Section 128A. The court ruled that the exemption cannot be refused solely because the taxpayer failed to submit Form…
GST 2.0: From Tax Collection to Taxpayer Convenience – Big Process Reforms on the Agenda
A proposed overhaul of India's GST system, dubbed GST 2.0, aims to shift the focus from tax collection to taxpayer convenience. Reforms under discussion include simpler registration, reduced penalties, easier input tax credit claims and fewer compliance notices.
Tax Audit & ITR Due Dates Extended: CBDT Gives 21-Day Relief for AY 2026–27
India's Central Board of Direct Taxes has extended the deadlines for tax audit reports and income tax returns for the 2026-27 assessment year, giving taxpayers and professionals an additional 21 days.
Calcutta HC: Income Tax Objection Valid When Filed on Next Working Day After Sunday Deadline
The Calcutta High Court has ruled that a taxpayer's objection to a draft income tax assessment is valid if filed on the next working day when the 30-day deadline falls on a Sunday. The ruling came in a petition brought…
GSTAT Orders Hyderabad-based Cinema Operator to Deposit Rs. 81,722 for Not Passing On GST Rate Reduction Benefit
The GST Appellate Tribunal's Principal Bench has ordered Hyderabad-based cinema operator Devi 70MM to deposit Rs. 81,722 for profiteering. The company failed to pass on the benefit of a GST rate reduction on cinema admission tickets priced at Rs. 100…
CBDT Extends Tax Audit Report Due Date to 21st October 2026
The Finance Ministry has extended the tax audit report deadline for AY 2026-27 from 30 September to 21 October 2026. The extension follows representations made by tax professionals and business associations. An official notification has been released.
Delhi ITAT: Cost-to-Cost Reimbursement for Seconded Employees Not Taxable as FTS
The New Delhi bench of the Income Tax Appellate Tribunal has ruled that salary reimbursements made on a cost-to-cost basis for seconded employees do not constitute Fees for Technical Services and are therefore not taxable as such in India. The…
HP High Court Permits Fresh Challenge to Section 147A After SC Remand
The Himachal Pradesh High Court has granted permission for a fresh challenge to Section 147A of the Income Tax Act following a Supreme Court remand of similar reassessment cases to the respective High Courts. The case stems from a writ…
Andhra Pradesh Showcases AI-Assisted GST Investigation System to Chhattisgarh Delegation
Andhra Pradesh's tax authority has demonstrated its AI-assisted GST investigation system to a visiting delegation from Chhattisgarh, highlighting how artificial intelligence is being deployed to detect tax evasion and strengthen GST compliance enforcement in India. The system uses AI to…
Gujarat AAR: Godown Rent Taxable Under GST Despite Agricultural Warehousing Exemption
The Gujarat Authority for Advance Ruling has ruled that rent paid to unregistered persons for hiring godowns is subject to GST under the reverse charge mechanism, even where the godowns are used solely to provide exempt storage and warehousing services…
Gold, Gold Everywhere—But What Happens to Your Tax When You Exchange It?
In India, gold holds deep cultural significance beyond its value as a metal, serving as a wedding tradition, family heirloom and financial reserve. The article examines the tax implications that arise when gold is exchanged, a common occurrence given how…
Calcutta High Court Sets Aside GST Order Passed Without Adequate Opportunity to Reply to SCN
The Calcutta High Court has set aside a GST order on the grounds that the taxpayer was not given an adequate opportunity to respond to a show cause notice, which had been issued through the additional notices portal. The petitioners,…
Section 54F: Buying a House from Your Spouse Can Still Qualify for Exemption
The Mumbai Income Tax Appellate Tribunal has ruled that a property purchase from a spouse can qualify for exemption under Section 54F. The tribunal held that a genuine transaction that has been fully paid cannot be dismissed as a tax…
GSTAT Ernakulam Quashes Rs. 7.07 Lakh ITC Denial, Holds Eligibility Should Be Determined Under CGST Act
The Ernakulam Bench of the Goods and Services Tax Appellate Tribunal has quashed a denial of input tax credit worth Rs. 7.07 lakh, ruling that unused ITC cannot be refused on grounds of ineligibility unless the credit has been formally…
SC Clarifies CBDT/CBEC Circulars Bind Departmental Authorities, Not Judicial Courts
The Supreme Court has affirmed that circulars, instructions and administrative clarifications issued by the CBDT and CBEC are binding on departmental officials but do not bind the High Court or the Supreme Court when interpreting legal provisions. The ruling referenced…
Industry Urges GST Council to Allow ITC Utilisation for RCM Payments
Ahead of a GST Council meeting, industry bodies have called on the Council to allow businesses to use available input tax credit to meet their obligations under the reverse charge mechanism, rather than requiring cash payment upfront before a credit…
“The issue is not merely of convenience but of audit quality” – Representation for Early Extension of the Tax Audit Report filing Due Date Extension by THE TAX TALK
The Tax Talk has written a formal representation to India's Finance Minister calling for an early extension of the deadline for filing tax audit reports, arguing that the issue affects audit quality rather than being a matter of convenience alone.