Judgement

Search Assessment under Section 153A: Entire Purchases Cannot Be Disallowed; Only Embedded Profit Taxable

Bogus Purchase Additions Restricted to Profit Element; ITAT Delhi Reduces GP Rate to 11% Net of GST

Tribunal Reiterates That Offshore Supplies Linked to Equipment Sale Are Not FTS or Business Profits in India

ITAT Holds Offshore Supply of Drawings, Designs and Equipment by German Company Not Taxable in India

Notifications

The Ministry of Finance has amended the GSTAT Group “C” Recruitment Rules 2024, revising eligibility and deputation provisions, effective from December 24, 2025.

MoF Amends GST Appellate Tribunal Group “C” Recruitment Rules 2024, Effective Dec 24, 2025

AAR ruled that tree plantation and post-plantation maintenance carried out by a Section 12AB-registered charitable institution for environmental preservation is exempt from GST.

AAR Grants GST Exemption on Tree Plantation and Maintenance By a Charitable Institution

Gujarat AAR held that tree plantation and post-plantation maintenance activities carried out by a charitable trust for environmental preservation are exempt from GST.

GST Exemption Allowed for Tree Plantation and Maintenance by Charitable Trust: Gujarat AAR

Gujarat AAR held that ITC on goods and services used for warehouse construction is not admissible due to Section 17(5) blockage, as amended by the Finance Act, 2025, overriding the Safari Retreats ruling.

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Bogus Purchase Additions Restricted to Profit Element; ITAT Delhi Reduces GP Rate to 11% Net of GST

ITAT Holds Offshore Supply of Drawings, Designs and Equipment by German Company Not Taxable in India

MoF Amends GST Appellate Tribunal Group “C” Recruitment Rules 2024, Effective Dec 24, 2025

AAR Grants GST Exemption on Tree Plantation and Maintenance By a Charitable Institution

GST Exemption Allowed for Tree Plantation and Maintenance by Charitable Trust: Gujarat AAR

Gujarat AAR Denies ITC on Warehouse Construction After Finance Act, 2025 Amendment