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    September 18, 2026   Case Laws GST
    Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
    September 18, 2026   Case Laws GST
    Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
    September 18, 2026   Case Laws Income Tax
    Finality of Settlement Orders Bars Reassessment of Housing-Project Deductions Already Covered by the Settlement Process
    September 18, 2026   Case Laws Income Tax
    Section 91 CrPC requires necessary search records; witness recall fails without evidence essential to a just decision.
    September 18, 2026   Case Laws Income Tax
    TDS refund entitlement under appellate give-effect orders cannot be deferred by post-assessment technical requirements alone.
    September 18, 2026   Case Laws Income Tax
    Subsequently noticed escaped income permits enlargement of pending reassessment using search material without separate pre-notice compliance.
    September 18, 2026   Case Laws Income Tax
    Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
    September 18, 2026   Case Laws Income Tax
    Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
    September 18, 2026   Case Laws Income Tax
    MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
    September 18, 2026   Case Laws Income Tax
    Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
    September 18, 2026   Case Laws Income Tax
    Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
    September 18, 2026   Case Laws Income Tax
    Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
    September 18, 2026   Case Laws Income Tax
    Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
    September 18, 2026   Case Laws Income Tax
    Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
    September 18, 2026   Case Laws Income Tax
    Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance ver...
    September 18, 2026   Case Laws Income Tax
    Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
    September 18, 2026   Case Laws Income Tax
    Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the...
    September 18, 2026   Case Laws Income Tax
    Entity-level transfer pricing benchmarking required where interlinked trading and manufacturing transactions cannot be reliably segmented.
    September 18, 2026   Case Laws Income Tax
    Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
    September 18, 2026   Case Laws Benami Property
    Secured creditor priority does not release benami property from attachment, while notice challenge fails without proven prejudice.
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September 18, 2026   Case Laws GST
Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
September 18, 2026   Case Laws GST
Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
September 18, 2026   Case Laws Income Tax
Finality of Settlement Orders Bars Reassessment of Housing-Project Deductions Already Covered by the Settlement Process
September 18, 2026   Case Laws Income Tax
Section 91 CrPC requires necessary search records; witness recall fails without evidence essential to a just decision.
September 18, 2026   Case Laws Income Tax
TDS refund entitlement under appellate give-effect orders cannot be deferred by post-assessment technical requirements alone.
September 18, 2026   Case Laws Income Tax
Subsequently noticed escaped income permits enlargement of pending reassessment using search material without separate pre-notice compliance.
September 18, 2026   Case Laws Income Tax
Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
September 18, 2026   Case Laws Income Tax
Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additions do not increase tax.
September 18, 2026   Case Laws Income Tax
MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
September 18, 2026   Case Laws Income Tax
Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
September 18, 2026   Case Laws Income Tax
Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
September 18, 2026   Case Laws Income Tax
Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
September 18, 2026   Case Laws Income Tax
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions are deleted.
September 18, 2026   Case Laws Income Tax
Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
September 18, 2026   Case Laws Income Tax
Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance verification.
September 18, 2026   Case Laws Income Tax
Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
September 18, 2026   Case Laws Income Tax
Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the permitted credit period.
September 18, 2026   Case Laws Income Tax
Entity-level transfer pricing benchmarking required where interlinked trading and manufacturing transactions cannot be reliably segmented.
September 18, 2026   Case Laws Income Tax
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verification.
September 18, 2026   Case Laws Benami Property
Secured creditor priority does not release benami property from attachment, while notice challenge fails without proven prejudice.

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Income Tax

Documented gift funding and traceable bank transfers can explain...

Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investments.

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Income Tax September 29, 2026 Case Laws AT
Documented gift funding and traceable bank transfers can explain a spouse's contribution to an immovable-property purchase. Donor confirmation identifying fixed-deposit liquidation, together with matching same-date debit and credit entries, supported acceptance of the stated source. Regular mutual-fund SIPs for a minor child were likewise treated as explained where bank debits, modest periodic investments, and clearing credits supported the claim of salary savings. Consequently, the additions for unexplained property and mutual-fund investments were deleted; the reopening issue remained academic and computation required verification under law.
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Acts Income Tax
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