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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
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    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
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    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
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    May 30, 2026   Case Laws Indian Laws
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    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

      Transfer pricing adjustments - selection of internal comparables...

      Court Rules TPO Cannot Use External Comparables if Internal Ones Are Available for Arm's Length Price.

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      Income TaxNovember 9, 2013Case LawsAT
      Transfer pricing adjustments - selection of internal comparables - TPO had no mandate to have recourse to external comparables when in the present case, internal comparables were available, which could be applied for determining the ALP - AT
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