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    November 7, 2026   Case Laws Income Tax
    Exempt-income investment disallowance cannot exceed exempt income; sufficient interest-free funds prevent interest disallowance without proven borrowi...
    November 7, 2026   Case Laws Income Tax
    Rectification of Tribunal orders excludes review where no obvious mistake appears on the record and reconsideration is sought.
    November 7, 2026   Case Laws Income Tax
    Support-service cost recharges are not technical service fees solely because professional expertise delivers commercial benefits to recipients.
    November 7, 2026   Case Laws Income Tax
    Brokerage commission benchmarking and investment advisory comparability depend on functional differences, economic circumstances and the services prov...
    November 7, 2026   Case Laws Income Tax
    Business loss set-off and timely filing are assessed against the deadline applicable to a required transfer pricing report.
    November 7, 2026   Case Laws Income Tax
    Nominee shareholding and signing authority alone do not establish ownership of offshore company funds for undisclosed asset taxation.
    November 7, 2026   Case Laws Income Tax
    Judicial restraint on tax deduction prevents default liability for leave travel concession involving foreign travel despite the domestic-travel exempt...
    November 7, 2026   Case Laws Income Tax
    Foreign bank accounts and undisclosed assets: employment savings and reinvestment evidence must be assessed before taxation.
    November 7, 2026   Case Laws Income Tax
    Unexplained cash credits and accommodation loans require proof of genuine borrowing; repayment alone does not establish loan genuineness.
    November 7, 2026   Case Laws Income Tax
    Previously taxed bad-debt recoveries cannot be taxed twice; foreign tax, withholding and collection credits require verification and reconciliation.
    November 7, 2026   Case Laws Customs
    Export overvaluation and benefit recovery can be examined without reassessment, subject to evidence and mandatory procedural safeguards.
    November 7, 2026   Case Laws Customs
    Special Additional Duty refunds on imported almonds must meet the duty-payment filing deadline despite subsequent sale
    November 7, 2026   Case Laws Customs
    Customs penalties for alleged smuggling conspiracy require proof of intent and a connection to the specific import.
    November 7, 2026   Case Laws Customs
    Gold smuggling allegations demand timely reasonable belief for reverse burden, admissible statements and evidence beyond travel records.
    November 7, 2026   Case Laws Customs
    Steam coal classification depends on statutory rank and testing, while customs duty exemption requires the notified description and tariff item.
    November 7, 2026   Case Laws Customs
    Car-seat covering sheets requiring further manufacturing qualify as plastic articles for nil India-Korea preferential customs duty.
    November 7, 2026   Case Laws Customs
    Customs broker licence suspension requires independently established urgency; importer fraud alone does not establish breach of advisory duties.
    November 7, 2026   Case Laws IBC
    Financial debt default triggers insolvency admission, while unpaid settlement deposits and statutory withdrawal limits constrain settlement options.
    November 7, 2026   Case Laws IBC
    Fraud-based recall of insolvency orders requires proof of deception procuring the order, not overlooked or newly discovered evidence alone.
    November 7, 2026   Case Laws IBC
    Pre-existing disputes over pharmaceutical technology-transfer dues can bar insolvency admission without proof that the defence will succeed.
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November 7, 2026   Case Laws Income Tax
Exempt-income investment disallowance cannot exceed exempt income; sufficient interest-free funds prevent interest disallowance without proven borrowing.
November 7, 2026   Case Laws Income Tax
Rectification of Tribunal orders excludes review where no obvious mistake appears on the record and reconsideration is sought.
November 7, 2026   Case Laws Income Tax
Support-service cost recharges are not technical service fees solely because professional expertise delivers commercial benefits to recipients.
November 7, 2026   Case Laws Income Tax
Brokerage commission benchmarking and investment advisory comparability depend on functional differences, economic circumstances and the services provided.
November 7, 2026   Case Laws Income Tax
Business loss set-off and timely filing are assessed against the deadline applicable to a required transfer pricing report.
November 7, 2026   Case Laws Income Tax
Nominee shareholding and signing authority alone do not establish ownership of offshore company funds for undisclosed asset taxation.
November 7, 2026   Case Laws Income Tax
Judicial restraint on tax deduction prevents default liability for leave travel concession involving foreign travel despite the domestic-travel exemption limit.
November 7, 2026   Case Laws Income Tax
Foreign bank accounts and undisclosed assets: employment savings and reinvestment evidence must be assessed before taxation.
November 7, 2026   Case Laws Income Tax
Unexplained cash credits and accommodation loans require proof of genuine borrowing; repayment alone does not establish loan genuineness.
November 7, 2026   Case Laws Income Tax
Previously taxed bad-debt recoveries cannot be taxed twice; foreign tax, withholding and collection credits require verification and reconciliation.
November 7, 2026   Case Laws Customs
Export overvaluation and benefit recovery can be examined without reassessment, subject to evidence and mandatory procedural safeguards.
November 7, 2026   Case Laws Customs
Special Additional Duty refunds on imported almonds must meet the duty-payment filing deadline despite subsequent sale
November 7, 2026   Case Laws Customs
Customs penalties for alleged smuggling conspiracy require proof of intent and a connection to the specific import.
November 7, 2026   Case Laws Customs
Gold smuggling allegations demand timely reasonable belief for reverse burden, admissible statements and evidence beyond travel records.
November 7, 2026   Case Laws Customs
Steam coal classification depends on statutory rank and testing, while customs duty exemption requires the notified description and tariff item.
November 7, 2026   Case Laws Customs
Car-seat covering sheets requiring further manufacturing qualify as plastic articles for nil India-Korea preferential customs duty.
November 7, 2026   Case Laws Customs
Customs broker licence suspension requires independently established urgency; importer fraud alone does not establish breach of advisory duties.
November 7, 2026   Case Laws IBC
Financial debt default triggers insolvency admission, while unpaid settlement deposits and statutory withdrawal limits constrain settlement options.
November 7, 2026   Case Laws IBC
Fraud-based recall of insolvency orders requires proof of deception procuring the order, not overlooked or newly discovered evidence alone.
November 7, 2026   Case Laws IBC
Pre-existing disputes over pharmaceutical technology-transfer dues can bar insolvency admission without proof that the defence will succeed.

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Infrastructure and central support-service cost recharges do not...

Support-service cost recharges are not technical service fees solely because professional expertise delivers commercial benefits to recipients.

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Income Tax November 7, 2026 Case Laws AT
Infrastructure and central support-service cost recharges do not qualify as technical service fees under the India-UK DTAA solely because the services involve professional expertise or confer commercial benefits. Article 13(4)(c) requires technical knowledge, experience, skill, know-how or processes to be made available for independent application by the recipient, or a technical plan or design to be developed and transferred. The analysis applies where the services are as claimed and do not involve distinct technical services or transfers of technical know-how beyond the scope of the applicable precedent. The India-US DTAA also informs the make-available analysis.
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