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GST
SC: Copy of SC-judgment quashing Section 74 notice/order for fraud/suppression mechanical invocation, without foundational facts
Aug 25, 2026
- Citation Number : TS-640-SC-2026-GST
Rulings
Direct Tax
ITAT: Disallows Shapoorji Pallonji Group Co.'s business loss /interest expense claim lacking genuineness, commercial expediency
Aug 25, 2026
- In Favour of Revenue
- Citation Number : TS-1315-ITAT-2026(Ahd)
Rulings
Direct Tax
ITAT: Book capitalization in CWIP doesn't alter tax nature of expense; Deletes disallowance of Rs. 11,000 Cr. against Reliance Jio
Aug 25, 2026
- In Favour of Assessee
- Citation Number : TS-1313-ITAT-2026(Mum)
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GST
SC: Section 74 notice cannot rest on mechanical invocation of fraud/suppression absent specific allegations in SCN
Aug 23, 2026
- Citation Number : TS-631-SC-2026-GST
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Direct Tax
E&Y Judgment’s Impact Analysis Part III: Whose Income Is It Anyway?
Aug 21, 2026