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GST Advance Ruling Digest for May 2026

Rajasthan HC Dismisses Pleas Against Religious Site Demolition

Bangalore ITAT: Interest on Fixed Deposit Taxable Only in Hands of Real Owner of Funds; Mere Reflection in Form 26AS Not Conclusive

Bangalore ITAT: Entire Bogus Purchases Cannot Be Added When Sales Are Accepted; Only Profit Element Taxable

Bangalore ITAT Reaffirms that Transfer Pricing Adjustment Must Be Restricted Only to International Transactions with AEs

Apartment Association Cannot Arbitrarily Restrict Children’s Right to Play: Karnataka HC

Karnataka HC: Reassessment Order Quashed Where New Allegations Were Introduced Without Adequate Opportunity

Karnataka HC: Assessment Quashed for Granting Only Two Days to Respond to Section 144B Show Cause Notice

Karnataka HC Follows Supreme Court: Reassessment Challenge Remanded After Retrospective Insertion of Section 147A

Karnataka HC Remands JAO Reassessment Cases in View of Supreme Court’s Section 147A Ruling; Assessees Permitted to Challenge Retrospective Amendment

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