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    September 30, 2026   Case Laws Income Tax
    Holiday-Day Limitation Computation Preserves Timely Objections and Prevents Final Assessment From Being Issued Without Mandatory Review Directions
    September 30, 2026   Case Laws Income Tax
    Disputed tax demand recovery must ordinarily remain within the stay norm during pendency of the first appeal.
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    TDS statement correction limits do not excuse non-filing, while employees remain protected from employers' remittance defaults.
    September 30, 2026   Case Laws Income Tax
    DRP direction compliance permits rectification of obvious omissions, while PE, reimbursement, and guarantee pricing require factual examination.
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    September 30, 2026   Case Laws Income Tax
    Agreement-date stamp duty valuation governs stock-in-trade sales when non-cash consideration is received before the sale agreement.
    September 30, 2026   Case Laws Income Tax
    Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
    September 30, 2026   Case Laws Income Tax
    Reassessment limitation excludes section 148A response time; Indian support-services affiliate does not create a dependent agent PE.
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    Dependent-agent permanent establishment requires proof of actual contractual authority; liaison and support functions alone do not suffice.
    September 30, 2026   Case Laws Income Tax
    Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
    September 30, 2026   Case Laws Income Tax
    Goodwill in a slump sale qualifies for depreciation when the transferred business includes its operating intangible assets.
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    September 30, 2026   Case Laws Income Tax
    Extinguishment of specific-performance rights permits capital-gains deduction when payment clears title and enables property transfer.
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    September 30, 2026   Case Laws Customs
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September 30, 2026   Case Laws Income Tax
Holiday-Day Limitation Computation Preserves Timely Objections and Prevents Final Assessment From Being Issued Without Mandatory Review Directions
September 30, 2026   Case Laws Income Tax
Disputed tax demand recovery must ordinarily remain within the stay norm during pendency of the first appeal.
September 30, 2026   Case Laws Income Tax
TDS statement correction limits do not excuse non-filing, while employees remain protected from employers' remittance defaults.
September 30, 2026   Case Laws Income Tax
DRP direction compliance permits rectification of obvious omissions, while PE, reimbursement, and guarantee pricing require factual examination.
September 30, 2026   Case Laws IBC
Committee of creditors' commercial wisdom permits replacement of a resolution professional, while fees remain subject to adjudication.
September 30, 2026   Case Laws Income Tax
Charitable registration scrutiny is confined to genuine activities, while domestic overseas-study scholarships remain within educational objects.
September 30, 2026   Case Laws Income Tax
Unexplained election expenditure requires corroborated seized-document entries and correct assessment-year attribution for tax assessment purposes.
September 30, 2026   Case Laws Income Tax
Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements remained untaxed.
September 30, 2026   Case Laws Income Tax
Agreement-date stamp duty valuation governs stock-in-trade sales when non-cash consideration is received before the sale agreement.
September 30, 2026   Case Laws Income Tax
Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
September 30, 2026   Case Laws Income Tax
Reassessment limitation excludes section 148A response time; Indian support-services affiliate does not create a dependent agent PE.
September 30, 2026   Case Laws Income Tax
Dependent-agent permanent establishment requires proof of actual contractual authority; liaison and support functions alone do not suffice.
September 30, 2026   Case Laws Income Tax
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pricing.
September 30, 2026   Case Laws Income Tax
Goodwill in a slump sale qualifies for depreciation when the transferred business includes its operating intangible assets.
September 30, 2026   Case Laws Income Tax
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA.
September 30, 2026   Case Laws Income Tax
Extinguishment of specific-performance rights permits capital-gains deduction when payment clears title and enables property transfer.
September 30, 2026   Case Laws Customs
Excess baggage jewellery detention permits return application and consensual minor penalty for admitted Customs Baggage Rules infraction.
September 30, 2026   Case Laws Customs
Duty drawback survives RBI-backed rupee export remittances and completed exports despite alleged diversion to intermediary ports.
September 30, 2026   Case Laws Customs
Statutory notice period for seized goods requires release when notice is absent; provisional release cannot preserve detention.
September 30, 2026   Case Laws Customs
Customs adjudication evidence rules bar uncross-examined Section 108 statements and uncertified electronic records, defeating unsupported abetment penalties.

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Income Tax

The enhanced tax rate under section 115BBE, operative from 1...

Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.

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Income Tax September 17, 2026 Case Laws AT
The enhanced tax rate under section 115BBE, operative from 1 April 2017, applies prospectively and therefore covers surrendered income from excess stock and cash for Assessment Year 2019-20. As the amended provision was already in force for that year, surrendered income was taxable at the enhanced rate. Rectification under section 154 to correct the tax computation was sustained.
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