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    May 16, 2026   Case Laws GST
    Input tax credit allowed for concrete VCV tower treated as structural support of plant and machinery, not blocked civil construction.
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    Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
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    TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
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    May 16, 2026   Case Laws Income Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
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    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    May 16, 2026   Case Laws Benami Property
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    May 16, 2026   Case Laws Customs
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    May 16, 2026   Case Laws Customs
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case Laws Customs
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
    May 16, 2026   Case Laws Companies Law
    Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
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May 16, 2026   Case Laws GST
Input tax credit allowed for concrete VCV tower treated as structural support of plant and machinery, not blocked civil construction.
May 16, 2026   Case Laws Income Tax
Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
May 16, 2026   Case Laws Income Tax
Stamp duty valuation governed reassessment limitation, and the extended period applied because the petitioner's share crossed the threshold.
May 16, 2026   Case Laws Income Tax
Reassessment limitation upheld where response time was excluded under section 149 and survey material qualified as an asset.
May 16, 2026   Case Laws Income Tax
Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
May 16, 2026   Case Laws Income Tax
Treaty benefit for separate capital gains sources allowed; DTAA-exempt share gains cannot be forced into Act-based loss set-off.
May 16, 2026   Case Laws Income Tax
TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
May 16, 2026   Case Laws Income Tax
Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
May 16, 2026   Case Laws Income Tax
Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
May 16, 2026   Case Laws Income Tax
Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
May 16, 2026   Case Laws Income Tax
Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
May 16, 2026   Case Laws Income Tax
Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
May 16, 2026   Case Laws Income Tax
Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
May 16, 2026   Case Laws Benami Property
Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
May 16, 2026   Case Laws Customs
Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
May 16, 2026   Case Laws Customs
Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.
May 16, 2026   Case Laws Customs
Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
May 16, 2026   Case Laws Customs
Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
May 16, 2026   Case Laws Companies Law
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld.
May 16, 2026   Case Laws Service Tax
Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.

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Income Tax

Disallowance u/s 40(a)(ia) for short deduction of tax - in case...

Tax Shortfall: Section 40(a)(ia) Allows Genuine Expenses Despite Lesser Tax Deduction by Assessing Officer.

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Income Tax November 5, 2013 Case Laws AT
Disallowance u/s 40(a)(ia) for short deduction of tax - in case of short / lesser deduction of tax, the entire expenditure whose genuineness was not doubted by the assessing officer, cannot be disallowed. - AT
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