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    August 27, 2026   Case Laws Income Tax
    Unbilled Revenue Reversal and Non-Resident Professional Fees: prior taxation and treaty royalty analysis defeated both disallowances.
    August 27, 2026   Case Laws Income Tax
    Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.
    August 27, 2026   Case Laws Income Tax
    Deemed concealment penalty fails where pre-notice TDS exceeds assessed tax, leaving no tax sought to be evaded.
    August 27, 2026   Case Laws Income Tax
    Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
    August 27, 2026   Case Laws Customs
    Customs custodian liability for pilfered imports applies independently after valid approval, despite separate bailee obligations under port law.
    August 27, 2026   Case Laws Customs
    Customs agency liability requires proof of authority and knowledge; unsupported duty demands and penalties cannot stand.
    August 27, 2026   Case Laws Customs
    Mixed-lot fabric classification requires evidence of actual composition, defeating unsupported reclassification, differential duty, interest and penal...
    August 27, 2026   Case Laws Customs
    Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
    August 27, 2026   Case Laws Customs
    Residuary customs penalty cannot apply to voluntarily disclosed invoice omissions where specific penal provisions govern the conduct.
    August 27, 2026   Case Laws Customs
    Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
    August 27, 2026   Case Laws Customs
    SEZ-to-DTA duty timing prevents differential-duty bank guarantees before authorised operations and permits release on a value-based bond.
    August 27, 2026   Case Laws Customs
    Retracted customs statements require cross-examination before supporting gold confiscation or penalties under the statutory evidentiary framework.
    August 27, 2026   Case Laws Companies Law
    Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
    August 27, 2026   Case Laws Companies Law
    Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
    August 27, 2026   Case Laws IBC
    Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
    August 27, 2026   Case Laws IBC
    Corporate insolvency safeguards resolution-plan approval where no material prejudice, statutory breach, or irregularity is proved.
    August 27, 2026   Case Laws IBC
    Mortgage priority in liquidation preserves earlier pari-passu charges and places unexercised subordinate security within the liquidation estate.
    August 27, 2026   Case Laws Money Laundering
    Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
    August 27, 2026   Case Laws Service Tax
    Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
    August 27, 2026   Case Laws Service Tax
    Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
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August 27, 2026   Case Laws Income Tax
Unbilled Revenue Reversal and Non-Resident Professional Fees: prior taxation and treaty royalty analysis defeated both disallowances.
August 27, 2026   Case Laws Income Tax
Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.
August 27, 2026   Case Laws Income Tax
Deemed concealment penalty fails where pre-notice TDS exceeds assessed tax, leaving no tax sought to be evaded.
August 27, 2026   Case Laws Income Tax
Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
August 27, 2026   Case Laws Customs
Customs custodian liability for pilfered imports applies independently after valid approval, despite separate bailee obligations under port law.
August 27, 2026   Case Laws Customs
Customs agency liability requires proof of authority and knowledge; unsupported duty demands and penalties cannot stand.
August 27, 2026   Case Laws Customs
Mixed-lot fabric classification requires evidence of actual composition, defeating unsupported reclassification, differential duty, interest and penalty.
August 27, 2026   Case Laws Customs
Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
August 27, 2026   Case Laws Customs
Residuary customs penalty cannot apply to voluntarily disclosed invoice omissions where specific penal provisions govern the conduct.
August 27, 2026   Case Laws Customs
Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
August 27, 2026   Case Laws Customs
SEZ-to-DTA duty timing prevents differential-duty bank guarantees before authorised operations and permits release on a value-based bond.
August 27, 2026   Case Laws Customs
Retracted customs statements require cross-examination before supporting gold confiscation or penalties under the statutory evidentiary framework.
August 27, 2026   Case Laws Companies Law
Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
August 27, 2026   Case Laws Companies Law
Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
August 27, 2026   Case Laws IBC
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitiated.
August 27, 2026   Case Laws IBC
Corporate insolvency safeguards resolution-plan approval where no material prejudice, statutory breach, or irregularity is proved.
August 27, 2026   Case Laws IBC
Mortgage priority in liquidation preserves earlier pari-passu charges and places unexercised subordinate security within the liquidation estate.
August 27, 2026   Case Laws Money Laundering
Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
August 27, 2026   Case Laws Service Tax
Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
August 27, 2026   Case Laws Service Tax
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax limitation.

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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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