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    October 28, 2026   Case Laws Income Tax
    Tax exemption for Urban Improvement Trust income fails without notified status, State ownership, or timely charitable registration.
    October 28, 2026   Case Laws Income Tax
    Crystallised royalty liabilities and compensatory interest qualify as business expenditure when demands arise and payments support mining operations.
    October 28, 2026   Case Laws Income Tax
    Reasonable cause shields inadvertent TDS non-deduction from penalty where a bona fide belief and administrative disruption are established.
    October 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime when total income stays within the statutory threshold.
    October 28, 2026   Case Laws Income Tax
    Limited remand finality bars reopening stamp-duty valuation, while unproven agricultural use and cash claims fail.
    October 28, 2026   Case Laws Income Tax
    Jewellery seizure guidelines do not create assessment exemption where separate ownership and source remain unproved.
    October 28, 2026   Case Laws Income Tax
    Binding interim judicial directions protect employers from TDS default and consequential interest on foreign leave fare reimbursements.
    October 28, 2026   Case Laws Income Tax
    Search-triggered assessment route invalidates regular scrutiny completion without reassessment procedure and mandatory statutory approval being obtain...
    October 28, 2026   Case Laws Customs
    Statutory appeal restoration preserves a party's first merits hearing when technical procedural errors prevented appellate review.
    October 28, 2026   Case Laws IBC
    Resolution Professional claim admission does not acknowledge debt or revive limitation for personal guarantor insolvency applications.
    October 28, 2026   Case Laws Money Laundering
    Potential accused's right to appeal FIR-registration directions restored where investigation orders may prejudice later legal challenges.
    October 28, 2026   Case Laws Income Tax
    Corporate guarantee pricing requires arm's-length benchmarking, while non-resident sales commission escapes withholding where untaxed in India.
    October 28, 2026   Case Laws Income Tax
    Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
    October 28, 2026   Case Laws Income Tax
    Reasonable limitation for TCS-default orders prevents indefinite proceedings where no statutory time limit applied to non-collection of tax.
    October 28, 2026   Case Laws Income Tax
    Business-loss set-off requires verifiable tax computation and consideration of precedents before income and liability are recomputed.
    October 28, 2026   Case Laws Income Tax
    Genuine cash payments in unorganised liquor trade escaped section 40A(3) disallowance after their business necessity was explained.
    October 28, 2026   Case Laws Customs
    Finality of unchallenged remand orders bars reopening concluded export valuation findings when re-determination complies with applicable valuation rul...
    October 28, 2026   Case Laws Customs
    Customs classification of integrated chassis assemblies confirms their treatment as switch parts eligible for concessional basic duty.
    October 28, 2026   Case Laws Money Laundering
    Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed...
    October 28, 2026   Case Laws Money Laundering
    FIR registration on Enforcement Directorate information disclosing cognizable corruption offences cannot await a further police preliminary enquiry.
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October 28, 2026   Case Laws Income Tax
Tax exemption for Urban Improvement Trust income fails without notified status, State ownership, or timely charitable registration.
October 28, 2026   Case Laws Income Tax
Crystallised royalty liabilities and compensatory interest qualify as business expenditure when demands arise and payments support mining operations.
October 28, 2026   Case Laws Income Tax
Reasonable cause shields inadvertent TDS non-deduction from penalty where a bona fide belief and administrative disruption are established.
October 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime when total income stays within the statutory threshold.
October 28, 2026   Case Laws Income Tax
Limited remand finality bars reopening stamp-duty valuation, while unproven agricultural use and cash claims fail.
October 28, 2026   Case Laws Income Tax
Jewellery seizure guidelines do not create assessment exemption where separate ownership and source remain unproved.
October 28, 2026   Case Laws Income Tax
Binding interim judicial directions protect employers from TDS default and consequential interest on foreign leave fare reimbursements.
October 28, 2026   Case Laws Income Tax
Search-triggered assessment route invalidates regular scrutiny completion without reassessment procedure and mandatory statutory approval being obtained.
October 28, 2026   Case Laws Customs
Statutory appeal restoration preserves a party's first merits hearing when technical procedural errors prevented appellate review.
October 28, 2026   Case Laws IBC
Resolution Professional claim admission does not acknowledge debt or revive limitation for personal guarantor insolvency applications.
October 28, 2026   Case Laws Money Laundering
Potential accused's right to appeal FIR-registration directions restored where investigation orders may prejudice later legal challenges.
October 28, 2026   Case Laws Income Tax
Corporate guarantee pricing requires arm's-length benchmarking, while non-resident sales commission escapes withholding where untaxed in India.
October 28, 2026   Case Laws Income Tax
Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment orders.
October 28, 2026   Case Laws Income Tax
Reasonable limitation for TCS-default orders prevents indefinite proceedings where no statutory time limit applied to non-collection of tax.
October 28, 2026   Case Laws Income Tax
Business-loss set-off requires verifiable tax computation and consideration of precedents before income and liability are recomputed.
October 28, 2026   Case Laws Income Tax
Genuine cash payments in unorganised liquor trade escaped section 40A(3) disallowance after their business necessity was explained.
October 28, 2026   Case Laws Customs
Finality of unchallenged remand orders bars reopening concluded export valuation findings when re-determination complies with applicable valuation rules.
October 28, 2026   Case Laws Customs
Customs classification of integrated chassis assemblies confirms their treatment as switch parts eligible for concessional basic duty.
October 28, 2026   Case Laws Money Laundering
Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed.
October 28, 2026   Case Laws Money Laundering
FIR registration on Enforcement Directorate information disclosing cognizable corruption offences cannot await a further police preliminary enquiry.

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Income Tax

Penalty for failure to deduct tax at source is not automatic...

Reasonable cause shields inadvertent TDS non-deduction from penalty where a bona fide belief and administrative disruption are established.

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Income Tax October 28, 2026 Case Laws AT
Penalty for failure to deduct tax at source is not automatic where the deductor establishes reasonable cause. The interaction of section 271C and section 273B excludes penalty if a bona fide belief concerning commission payments, coupled with accounts-department changes causing an inadvertent TDS oversight, explains the default. On those grounds, the penalty for non-deduction was deleted, while other grounds did not require determination.
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