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    August 20, 2026   Case Laws Income Tax
    Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
    August 20, 2026   Case Laws Income Tax
    Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
    August 20, 2026   Case Laws Income Tax
    Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
    August 20, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
    August 20, 2026   Case Laws Income Tax
    Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
    August 20, 2026   Case Laws Income Tax
    Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
    August 20, 2026   Case Laws Income Tax
    Bad-debt deductions for written-off commodity receivables were allowed, while windmill-profit expense allocation required fresh factual examination.
    August 20, 2026   Case Laws Income Tax
    Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalt...
    August 20, 2026   Case Laws Income Tax
    Rejection of unreliable liquor-trade books justified profit estimation and separate taxation of omitted advertisement-display business receipts.
    August 20, 2026   Case Laws Income Tax
    Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
    August 20, 2026   Case Laws Income Tax
    Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
    August 20, 2026   Case Laws Income Tax
    Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
    August 20, 2026   Case Laws Income Tax
    Transfer pricing tolerance rules remove adjustments where software and advertising service prices fall within prescribed ranges.
    August 20, 2026   Case Laws Customs
    Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
    August 20, 2026   Case Laws Customs
    Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
    August 20, 2026   Case Laws Customs
    Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
    August 20, 2026   Case Laws Customs
    Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
    August 20, 2026   Case Laws Customs
    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case Laws Customs
    Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
    August 20, 2026   Case Laws Customs
    Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
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August 20, 2026   Case Laws Income Tax
Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
August 20, 2026   Case Laws Income Tax
Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
August 20, 2026   Case Laws Income Tax
Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
August 20, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
August 20, 2026   Case Laws Income Tax
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verification.
August 20, 2026   Case Laws Income Tax
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrendered cash.
August 20, 2026   Case Laws Income Tax
Bad-debt deductions for written-off commodity receivables were allowed, while windmill-profit expense allocation required fresh factual examination.
August 20, 2026   Case Laws Income Tax
Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalty.
August 20, 2026   Case Laws Income Tax
Rejection of unreliable liquor-trade books justified profit estimation and separate taxation of omitted advertisement-display business receipts.
August 20, 2026   Case Laws Income Tax
Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
August 20, 2026   Case Laws Income Tax
Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
August 20, 2026   Case Laws Income Tax
Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
August 20, 2026   Case Laws Income Tax
Transfer pricing tolerance rules remove adjustments where software and advertising service prices fall within prescribed ranges.
August 20, 2026   Case Laws Customs
Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
August 20, 2026   Case Laws Customs
Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
August 20, 2026   Case Laws Customs
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory action.
August 20, 2026   Case Laws Customs
Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
August 20, 2026   Case Laws Customs
Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
August 20, 2026   Case Laws Customs
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.
August 20, 2026   Case Laws Customs
Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.

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Income Tax

WhatsApp records recovered solely from a third party's mobile...

Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-party search material.

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Income Tax August 31, 2026 Case Laws AT
WhatsApp records recovered solely from a third party's mobile phone cannot support an unexplained-investment addition unless their authenticity is established and independent corroborative evidence exists. Electronic records require the prescribed certificate for admissibility, and the material must also comply with the stated requirements for extraction of electronic evidence. A search presumption arising from material found with a third party does not bind the assessee. Because the chats were unauthenticated and unsupported by other evidence, the unexplained-investment addition was deleted and the appeal was allowed.
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Acts Income Tax
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