Here’s the Tax Law Daily Bulletin for APRIL 29, 2026.
GST
- GST Not Leviable on Affiliation & NOC Fees Collected by Universities: Andhra Pradesh High Court
- GST On Affiliation Fees Paid To Universities: Case Laws You Must Know
- Gujarat High Court Reserves Verdict on Constitutional Validity of S. 16(2)(c) of CGST Act; Petitioners Challenge Burden on Bona Fide Buyers
- Profit Loading Not Justified Where Related Party Price Includes Costs + Margin: CESTAT
- Suppression Evident Once Confiscation Upheld: CESTAT Restores Penalty for Mis-Declaration of Imported Medical Devices
- No Writ in GST Refund Rejection; Assessee Must Approach GSTAT: Delhi High Court
Customs Duty
- Customs Broker Not Liable for Export Overvaluation Without Findings on Due Diligence: Calcutta HC Quashes Rs. 50 Lakh Penalty
- Pre-2022 Iron Ore Exports Must Be Assessed on WMT Basis, Not DMT: Orissa HC Quashes Customs Demand
Excise Duty
Service Tax
- Service Tax on Campus Placements: CESTAT Rules Recruitment Fee Taxable, Participation Fee Not Taxable in IIM Bangalore Case
- Demand on Common Input Service Credit Unsustainable Where Trading Treated as Exempt Service Retrospectively: CESTAT
- Service Tax Payable on Secondment of Employees Under Manpower Supply: CESTAT
- No Service Tax Under Works Contract If Tax Paid on Service Portion After Availing Notification 12/2003-ST: CESTAT
Income Tax
- Jurisdictional Defect Can’t Be Overlooked in Reassessment Proceedings: Calcutta High Court Condones 430-Day Delay
- Income Tax Dept Attaches Rs. 100 Crore Land in Telangana in Alleged Benami Deal
- Short Deduction of TDS Not Equal to Non-Deduction: Bombay High Court
- Bombay High Court Quashes Reassessment Notice Based on Change of Opinion
- Income of Foreign Company Can’t Be Taxed in Hands of Shareholders: Delhi High Court
- Bombay High Court Quashes Reassessment Proceedings Citing Approval by Incompetent Authority
- NFAC | Bombay High Court Quashes Rs. 70.85 Crore Income Tax Demand for Breach of Natural Justice
Company & PMLA
- PMLA Summons Don’t Automatically Justify Arrest: Orissa High Court Grants Interim Protection
- Ex IAS Anil Tuteja Denied Bail in PMLA-Linked Corruption Case: Chhattisgarh High Court
- PMLA | Belated Petition Challenging Multiple Trial Orders Not Maintainable: Jharkhand High Court
- Former Director Can’t Be Prosecuted for Company’s Fraud After Exit; Karnataka High Court Quashes LOC
