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    September 9, 2026   Case Laws Income Tax
    Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
    September 9, 2026   Case Laws Income Tax
    Misreporting penalty requires evidence of deliberate inaccuracy, not merely withdrawal of a disclosed donation deduction claim during reassessment.
    September 9, 2026   Case Laws Income Tax
    Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
    September 9, 2026   Case Laws Income Tax
    Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
    September 9, 2026   Case Laws Income Tax
    Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
    September 9, 2026   Case Laws Income Tax
    Internal comparable Cost Plus Method prevails where identical independent services use the same mark-up, eliminating transfer-pricing adjustment.
    September 9, 2026   Case Laws Income Tax
    Telecom tax deductions and transfer pricing: business-linked receipts qualify, while unsupported royalty and marketing adjustments fail.
    September 9, 2026   Case Laws Income Tax
    Unexercised stock option compensation remains non-salary when voluntary restructuring payments lack a proximate employment nexus and option transfer.
    September 9, 2026   Case Laws Income Tax
    Notional letting value on unsold stock-in-trade and unsupported brokerage benchmarking cannot sustain tax adjustments for pre-amendment years.
    September 9, 2026   Case Laws Income Tax
    Consequential assessment limitation bars reassessment after a partial transfer-pricing remand unless the statutory deadline is met.
    September 9, 2026   Case Laws Income Tax
    TNMM functional comparability drives exclusions, current-year recession margins, operating-income treatment, and deletion of interest imputation on de...
    September 9, 2026   Case Laws Income Tax
    Suppressed turnover taxability limits assessment to embedded profit, while cash-payment disallowance requires payment-wise threshold verification.
    September 9, 2026   Case Laws Income Tax
    Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
    September 9, 2026   Case Laws Income Tax
    Transfer pricing consistency under TNMM protects integrated intra-group service benchmarking where facts and business model remain unchanged.
    September 9, 2026   Case Laws Income Tax
    Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.
    September 9, 2026   Case Laws Income Tax
    Working capital adjustments require reasonably accurate computations, while CSR donations may qualify separately for charitable deduction.
    September 9, 2026   Case Laws Income Tax
    AE segmental benchmarking and CCD interest deductions survive disclosure reclassification where arm's-length margins and debt status are established.
    September 9, 2026   Case Laws Customs
    Interim stay exclusion under customs limitation begins when connected writ protection ends, preserving timely duty adjudication.
    September 9, 2026   Case Laws Customs
    Customs-duty exemption for salvage-operation stores concerns duty rates, requiring a direct Supreme Court challenge rather than High Court appeal.
    September 9, 2026   Case Laws Customs
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September 9, 2026   Case Laws Income Tax
Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activities.
September 9, 2026   Case Laws Income Tax
Misreporting penalty requires evidence of deliberate inaccuracy, not merely withdrawal of a disclosed donation deduction claim during reassessment.
September 9, 2026   Case Laws Income Tax
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as business expenditure.
September 9, 2026   Case Laws Income Tax
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tolerance-band verification.
September 9, 2026   Case Laws Income Tax
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require exclusion.
September 9, 2026   Case Laws Income Tax
Internal comparable Cost Plus Method prevails where identical independent services use the same mark-up, eliminating transfer-pricing adjustment.
September 9, 2026   Case Laws Income Tax
Telecom tax deductions and transfer pricing: business-linked receipts qualify, while unsupported royalty and marketing adjustments fail.
September 9, 2026   Case Laws Income Tax
Unexercised stock option compensation remains non-salary when voluntary restructuring payments lack a proximate employment nexus and option transfer.
September 9, 2026   Case Laws Income Tax
Notional letting value on unsold stock-in-trade and unsupported brokerage benchmarking cannot sustain tax adjustments for pre-amendment years.
September 9, 2026   Case Laws Income Tax
Consequential assessment limitation bars reassessment after a partial transfer-pricing remand unless the statutory deadline is met.
September 9, 2026   Case Laws Income Tax
TNMM functional comparability drives exclusions, current-year recession margins, operating-income treatment, and deletion of interest imputation on debt-free receivables.
September 9, 2026   Case Laws Income Tax
Suppressed turnover taxability limits assessment to embedded profit, while cash-payment disallowance requires payment-wise threshold verification.
September 9, 2026   Case Laws Income Tax
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise receivables.
September 9, 2026   Case Laws Income Tax
Transfer pricing consistency under TNMM protects integrated intra-group service benchmarking where facts and business model remain unchanged.
September 9, 2026   Case Laws Income Tax
Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.
September 9, 2026   Case Laws Income Tax
Working capital adjustments require reasonably accurate computations, while CSR donations may qualify separately for charitable deduction.
September 9, 2026   Case Laws Income Tax
AE segmental benchmarking and CCD interest deductions survive disclosure reclassification where arm's-length margins and debt status are established.
September 9, 2026   Case Laws Customs
Interim stay exclusion under customs limitation begins when connected writ protection ends, preserving timely duty adjudication.
September 9, 2026   Case Laws Customs
Customs-duty exemption for salvage-operation stores concerns duty rates, requiring a direct Supreme Court challenge rather than High Court appeal.
September 9, 2026   Case Laws Customs
Bank account freezing under Customs law cannot continue beyond the statutory maximum merely because a show-cause notice was issued.

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Customs-controlled movement of domestic/customs-cleared and EXIM...

Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority.

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Customs September 2, 2026 Circulars
Customs-controlled movement of domestic/customs-cleared and EXIM containers between port terminals and designated ICDs/CFSs is extended to Container Rail Road Services Pvt. Ltd. (DP World Group), alongside CONCOR. The operator must segregate and account for domestic and EXIM cargo, give advance container details, verify container numbers and seals, maintain weekly reconciliation, and ensure at least 50% of outbound cargo is EXIM cargo. Seal or container discrepancies and suspected tampering require immediate reporting; cargo cannot be processed or released without the proper officer's permission and may undergo 100% examination. Reworking, repacking, or restuffing requires permission. Customs may conduct random checks, while custodians and CCSPs remain accountable, supported by an indemnity bond; misuse attracts action under applicable customs laws.
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Acts Income Tax
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