Here’s the Tax Law Daily Bulletin for March 6, 2026.
GST
- Export of Pre-Clinical Research Services Not Liable to GST/Service Tax: Karnataka High Court
- RELIANCE JIO | Same-Month ISD Credit Distribution U/R 39(1)(a) Must Be Read With ITC Eligibility Conditions: Madras High Court
Service Tax
- Interest Earned on Loans Not Consideration for Service Tax: CESTAT
- Modular Kitchens Imported in CKD/SKD Form Classifiable as Furniture: CESTAT
- CAT Stays Further promotions to post of Chief Commissioner/Director General in CBIC
Customs Duty
- Clerical Error in Invoice Number Can’t Deny CENVAT Credit Benefit: CESTAT
- Inland Vessels Amendment Rules 2026 Notified; Mandatory Navigation Equipment, New Visibility Rules, Tonnage Calculation Norms Introduced
Income Tax
- Agricultural Income Return Insufficient to Prove ‘Agricultural Land’ In Absence Of Purchase Invoices Of Manure, Fertilizers: Supreme Court
- LTCG From Sale of Shares Eligible for S. 10(38) Exemption for Insurers: ITAT
- Mere Suspicion or General Investigation Reports Can’t Justify Treating Share Transactions as Bogus; LTCG Exemption Allowed: ITAT
- Failure To Decide Immunity Application U/S 270AA Vitiates Penalty Proceedings: ITAT
- Energy-Efficient Street Lighting Project Integral to Road Infrastructure: ITAT Allows Deduction
- CSR Donations Eligible for S. 80G Deduction: ITAT Remands TDS Disallowance on Expense Provisions for Verification
- CBDT Expands Reporting Framework to Cover Crypto Assets and Digital Currency Accounts
