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    July 30, 2026   Case Laws Income Tax
    Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
    July 30, 2026   Case Laws Income Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
    July 30, 2026   Case Laws Income Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case Laws Income Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case Laws Income Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case Laws Income Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case Laws Income Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case Laws Income Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
    July 30, 2026   Case Laws Customs
    Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
    July 30, 2026   Case Laws Customs
    RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
    July 30, 2026   Case Laws Customs
    Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
    July 30, 2026   Case Laws Customs
    Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
    July 30, 2026   Case Laws Customs
    Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
    July 30, 2026   Case Laws Customs
    Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
    July 30, 2026   Case Laws Customs
    Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
    July 30, 2026   Case Laws Customs
    Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.
    July 30, 2026   Case Laws Companies Law
    Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
    July 30, 2026   Case Laws Companies Law
    Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.
    July 30, 2026   Case Laws Companies Law
    Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
    July 30, 2026   Case Laws FEMA
    Penalty discretion under FEMA remains intact where a reasoned order is supported by evidence and inadequacy is unproven.
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July 30, 2026   Case Laws Income Tax
Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
July 30, 2026   Case Laws Income Tax
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claims.
July 30, 2026   Case Laws Income Tax
Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
July 30, 2026   Case Laws Income Tax
Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
July 30, 2026   Case Laws Income Tax
TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
July 30, 2026   Case Laws Income Tax
Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
July 30, 2026   Case Laws Income Tax
Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
July 30, 2026   Case Laws Income Tax
Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
July 30, 2026   Case Laws Customs
Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
July 30, 2026   Case Laws Customs
RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
July 30, 2026   Case Laws Customs
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final customs assessments.
July 30, 2026   Case Laws Customs
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clearance filings.
July 30, 2026   Case Laws Customs
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabilities.
July 30, 2026   Case Laws Customs
Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
July 30, 2026   Case Laws Customs
Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
July 30, 2026   Case Laws Customs
Warehousing-period extension requires reasoned quasi-judicial adjudication, with notice and hearing before any denial takes effect.
July 30, 2026   Case Laws Companies Law
Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
July 30, 2026   Case Laws Companies Law
Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.
July 30, 2026   Case Laws Companies Law
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determination.
July 30, 2026   Case Laws FEMA
Penalty discretion under FEMA remains intact where a reasoned order is supported by evidence and inadequacy is unproven.

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Income Tax

Payments for a non-exclusive, non-transferable and...

Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.

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Income Tax August 26, 2026 Case Laws AT
Payments for a non-exclusive, non-transferable and non-sublicensable licence to use software internally do not constitute royalty under Article 12(3) of the India-USA DTAA where the licensor retains copyright and proprietary rights and the user cannot commercially exploit, modify, sublicense, reverse engineer or copy the software except for backup. Such payments concern use of a copyrighted article, eliminating withholding-tax liability as royalty. Payments for video-conferencing equipment and allied products are not fees for technical services merely because installation, setup and training accompany the supply. Withholding applies only to the separately identified installation, setup and training component, subject to the applicable India-Germany DTAA rate.
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