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    May 30, 2026   Case Laws Income Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
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    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
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    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
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    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
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    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
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    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
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    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
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    May 29, 2026   Notifications Money Laundering
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May 30, 2026   Case Laws Income Tax
Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
May 30, 2026   Case Laws Income Tax
TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
May 30, 2026   Case Laws Income Tax
Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
May 30, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
May 30, 2026   Case Laws Income Tax
Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
May 30, 2026   Case Laws Income Tax
Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
May 30, 2026   Case Laws Income Tax
Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
May 30, 2026   Case Laws Income Tax
Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
May 30, 2026   Case Laws Income Tax
Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
May 30, 2026   Case Laws Income Tax
Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
May 30, 2026   Case Laws Customs
Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
May 30, 2026   Case Laws Customs
User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
May 30, 2026   Case Laws Customs
Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
May 30, 2026   Case Laws Customs
Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
May 30, 2026   Case Laws IBC
CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
May 30, 2026   Case Laws Law of Competition
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.
May 30, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
May 30, 2026   Case Laws Indian Laws
Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
May 30, 2026   Case Laws Indian Laws
Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
May 29, 2026   Notifications Money Laundering
Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.

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Income Tax

Disallowance u/s 40(a)(ia) of the Income Tax Act – affluent t...

No TDS Required u/s 194J for Affluent Treatment Charges; Section 40(a)(ia) Disallowance Questioned.

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Income Tax October 21, 2013 Case Laws AT
Disallowance u/s 40(a)(ia) of the Income Tax Act – affluent treatment charges - Whether TDS is deductible u/s 194C or u/s 194J of the Income Tax Act - No TDS u/s 194J - AT
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