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    July 16, 2026   Case LawsIncome Tax
    Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.
    July 16, 2026   Case LawsIncome Tax
    Penalty recovery stay: delayed TDS deduction and remittance may not attract Section 271C, pending appellate determination.
    July 16, 2026   Case LawsIncome Tax
    Interest on delayed statutory payments is deductible only where the underlying liability qualifies as business expenditure.
    July 16, 2026   Case LawsIncome Tax
    Futures and options turnover computation kept derivatives activity below the tax-audit threshold, resulting in deletion of non-furnishing penalty.
    July 16, 2026   Case LawsIncome Tax
    Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.
    July 16, 2026   Case LawsIncome Tax
    Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.
    July 16, 2026   Case LawsIncome Tax
    Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
    July 16, 2026   Case LawsIncome Tax
    Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
    July 16, 2026   Case LawsIncome Tax
    Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
    July 16, 2026   Case LawsIncome Tax
    Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
    July 16, 2026   Case LawsIncome Tax
    Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
    July 16, 2026   Case LawsCustoms
    Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
    July 16, 2026   Case LawsCustoms
    Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
    July 16, 2026   Case LawsCustoms
    Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
    July 16, 2026   Case LawsCustoms
    Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
    July 16, 2026   Case LawsCustoms
    Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
    July 16, 2026   Case LawsIBC
    Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
    July 16, 2026   Case LawsIBC
    Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
    July 16, 2026   Case LawsIBC
    Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
    July 16, 2026   Case LawsMoney Laundering
    Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
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    July 16, 2026   Case Laws Income Tax
    Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.
    July 16, 2026   Case Laws Income Tax
    Penalty recovery stay: delayed TDS deduction and remittance may not attract Section 271C, pending appellate determination.
    July 16, 2026   Case Laws Income Tax
    Interest on delayed statutory payments is deductible only where the underlying liability qualifies as business expenditure.
    July 16, 2026   Case Laws Income Tax
    Futures and options turnover computation kept derivatives activity below the tax-audit threshold, resulting in deletion of non-furnishing penalty.
    July 16, 2026   Case Laws Income Tax
    Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.
    July 16, 2026   Case Laws Income Tax
    Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.
    July 16, 2026   Case Laws Income Tax
    Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
    July 16, 2026   Case Laws Income Tax
    Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
    July 16, 2026   Case Laws Income Tax
    Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protection.
    July 16, 2026   Case Laws Income Tax
    Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
    July 16, 2026   Case Laws Income Tax
    Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
    July 16, 2026   Case Laws Customs
    Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
    July 16, 2026   Case Laws Customs
    Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
    July 16, 2026   Case Laws Customs
    Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
    July 16, 2026   Case Laws Customs
    Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
    July 16, 2026   Case Laws Customs
    Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequential relief.
    July 16, 2026   Case Laws IBC
    Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and related show-cause notice.
    July 16, 2026   Case Laws IBC
    Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
    July 16, 2026   Case Laws IBC
    Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
    July 16, 2026   Case Laws Money Laundering
    Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.

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      Home› Highlights › Income Tax › 2026 › May, 2026 › This
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      Income Tax

      In transfer pricing for the marketing support services segment,...

      Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.

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      Income TaxMay 27, 2026Case LawsAT
      In transfer pricing for the marketing support services segment, the ITAT excluded EDCIL (India) Ltd. because its revenue arose from dealings with Government entities and it was not a proper uncontrolled comparable; it also excluded Just Dial Ltd. for diversified operations, ownership of intangibles and absence of segmental data. Info Edge (India) Ltd. was rejected for its different service profile, multiple web-based businesses and materially different FAR profile, while India Exposition Mart Ltd. was excluded because its exhibition and conference business had a markedly different business model and employee-cost structure. The Tribunal also found that the inclusion of Cyber Media Research & Services Ltd. required verification of conflicting financial statements and remanded that issue to the TPO for fresh consideration after hearing the assessee.
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