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Tax, GST and judgement updates curated for India's CAs.
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CA Aarav Mehta
FCADirect Tax & Litigation Specialist
Mumbai · 2h · Direct Tax
Three quick takeaways from this week's ITAT Mumbai ruling on reassessment under section 148A — the bar for 'information suggesting income has escaped' just got a lot more concrete. If you're handling a notice with vague 'risk management' triggers, you now have a clean precedent to cite. Worth a careful read before your next reply.
CA Ananya Iyer
ACAGST & Indirect Tax Advisor
Bengaluru · 6h · GST
Saw a marketplace client get a place-of-supply notice this week for OIDAR services billed to an Indian B2B customer. Reminder: B2B OIDAR is reverse-charge in the recipient's hands — the platform should not be charging IGST. Get the contracts and invoices aligned now, not at audit.
CA Rohan Khurana
FCATransfer Pricing & International Tax
Gurugram · 1d · Transfer Pricing
Benchmarking intra-group financing in 2026 is not the same exercise it was three years ago. With Pillar Two and the updated OECD guidance on financial transactions, a flat CUP from a Bloomberg pull won't survive a TPO challenge. Build the credit-rating analysis. Document the implicit support adjustment. Show your work.
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