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    August 14, 2026   Case LawsIncome Tax
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    August 14, 2026   Case Laws Income Tax
    Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
    August 14, 2026   Case Laws Income Tax
    Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
    August 14, 2026   Case Laws Income Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case Laws Income Tax
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    August 14, 2026   Case Laws Income Tax
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    August 14, 2026   Case Laws Income Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case Laws Income Tax
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    August 14, 2026   Case Laws Income Tax
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    August 14, 2026   Case Laws Income Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case Laws Income Tax
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    August 14, 2026   Case Laws Income Tax
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    August 14, 2026   Case Laws Income Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case Laws Customs
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
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    August 14, 2026   Case Laws Customs
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
    August 14, 2026   Case Laws Customs
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case Laws SEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case Laws IBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case Laws IBC
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    August 14, 2026   Case Laws IBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.

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      Income Tax

      Sister concern since had a licence for importing the furnace...

      Assessee's Contractual Shift to Sister Concern Raises Questions Over Unexplained "Commission" for Import License Fulfillment.

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      Income TaxOctober 22, 2013Case LawsHC
      Sister concern since had a licence for importing the furnace oil, the assessee diverted its contractual obligation for averting the payment of damages, nothing comes on the record to explain as to how the sum termed as “commission“ for performing the contract obligation was needed to be paid to the sister concern. - HC
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