Tiger Global 2026 SC Ruling Explained: DTAA, GAAR, TRC
Supreme Court Tiger Global ruling decoded. Learn how GAAR, TRC, and India–Mauritius DTAA apply to indirect transfers, PE/VC exits, and M&A deals.
Tag: SC-HCs
Refund of Interest Paid Under Protest Cannot Be Denied via RFD-03: Gujarat HC
Gujarat High Court quashes GST RFD-03 deficiency memo, holds refund of interest paid under protest on non-taxable GIDC leasehold assignment must be processed under Section 54.
Employee Still Liable If Employer Fails to Deposit TDS: Kerala HC
Kerala High Court rules that employees remain liable for income tax if employer deducts but fails to deposit TDS with the government.
SC on GST Intermediary Services: Edu Consultants Eligible for Refund
Supreme Court rules that education consultants providing services to foreign universities are not intermediaries and qualify for GST refund as export of services.
GST ITC Transfer & Refund in Amalgamation: Alstom HC Ruling
Gujarat High Court clarifies GST law on ITC transfer during amalgamation and rejects partial transfer with refund claims in Alstom Transport India case.
Delhi HC Allows TDS Credit Despite Kingfisher’s Failure to Deposit Salary TDS
Delhi High Court rules that employees cannot be denied TDS credit due to Kingfisher Airline/employer’s failure to deposit tax; orders refund with interest.
Delhi HC Upholds ICAI Disciplinary Action Against CA for Audit Lapses
Delhi High Court upholds ICAI’s decision to remove a chartered accountant for audit failures, non-disclosure of liabilities and asset manipulation.
SC Seeks Haryana Govt Reply on Mahira Buildwell Gurugram EWS Fraud Case
Supreme Court seeks replies from Haryana govt, Mahira Buildwell, RERA and banks over alleged affordable housing fraud in Gurgaon.
Directors Not Automatically Liable for GST Dues During Liquidation: Madras HC
Madras High Court rules that directors are not personally liable for GST dues during liquidation unless Section 89 conditions are strictly met.
Kerala HC Directs GST Dept to Issue SVLDRS Discharge Certificate
Kerala High Court rules that GST authorities must issue SVLDRS discharge certificate once payment is made, affirming finality of legacy tax settlement.