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    July 2, 2026   Case Laws Income Tax
    Section 154 rectification and overseas agent commission: correction upheld, but tax-deduction disallowance deleted on merits
    July 2, 2026   Case Laws Income Tax
    Resale Price Method for routine distributors prevails where imported goods are resold without value addition or local intangibles.
    July 2, 2026   Case Laws Income Tax
    Prospective amendment to the specified-sum definition cannot sustain penalty on earlier-year cash advances for property transactions.
    July 2, 2026   Case Laws Income Tax
    Medical reimbursement under service terms and book rejection without specific defects were both found unsustainable.
    July 2, 2026   Case Laws Income Tax
    Section 167B exclusion for registered societies prevents maximum marginal rate taxation of apartment owners' welfare income.
    July 2, 2026   Case Laws Income Tax
    Block of assets and written-down value: addition for tenant-constructed building sustained on lease cancellation, capital loss allowed
    July 2, 2026   Case Laws Income Tax
    Section 54F relief allowed when capital gains were invested in a house despite no CGAS deposit
    July 2, 2026   Case Laws Income Tax
    Make available test under India-US DTAA defeated taxability of US branch software payments, while royalty and 14A issues differed
    July 2, 2026   Case Laws Income Tax
    Section 54 exemption applies asset-wise for each residential sale, not by clubbing multiple gains into one relief claim.
    July 2, 2026   Case Laws Income Tax
    Foreign exchange loss as unascertained liability sustained while prior period expenditure was allowed and one item remanded
    July 2, 2026   Case Laws Income Tax
    AMP expenditure is not an international transaction without agreement, arrangement or understanding with the associated enterprise.
    July 2, 2026   Case Laws Customs
    Authenticated Certificate of Origin bars customs re-enquiry and preserves concessional duty benefit under the Indo-Thai FTA.
    July 2, 2026   Case Laws Customs
    Prospective exemption notification bars retrospective customs duty on vessels later converted to coastal run under later notification
    July 2, 2026   Case Laws Customs
    Abetment penalty under customs law fails where the notice alleges only courier-regulation breaches, not abetment.
    July 2, 2026   Case Laws Customs
    Binding remand directions and mandatory statement admissibility defeated customs penalties, which could not apply retrospectively.
    July 2, 2026   Case Laws Customs
    FTWZ operations outside a customs broker licence cannot trigger CBLR action absent Form C intimation and proof.
    July 2, 2026   Case Laws Customs
    Classification of aluminium formwork as structural goods, not moulds, and demand cannot rest on new grounds
    July 2, 2026   Case Laws Customs
    Procedural countersignature defect cannot defeat customs exemption for project imports; duty demand and penalties were set aside.
    July 2, 2026   Case Laws IBC
    IRP remuneration and CIRP costs remain reviewable; monthly fee claim for the full tenure was rejected.
    July 2, 2026   Case Laws IBC
    Final eviction decree bars CIRP challenge to landlord's title and excludes unlawful possession from insolvency assets
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July 2, 2026   Case Laws Income Tax
Section 154 rectification and overseas agent commission: correction upheld, but tax-deduction disallowance deleted on merits
July 2, 2026   Case Laws Income Tax
Resale Price Method for routine distributors prevails where imported goods are resold without value addition or local intangibles.
July 2, 2026   Case Laws Income Tax
Prospective amendment to the specified-sum definition cannot sustain penalty on earlier-year cash advances for property transactions.
July 2, 2026   Case Laws Income Tax
Medical reimbursement under service terms and book rejection without specific defects were both found unsustainable.
July 2, 2026   Case Laws Income Tax
Section 167B exclusion for registered societies prevents maximum marginal rate taxation of apartment owners' welfare income.
July 2, 2026   Case Laws Income Tax
Block of assets and written-down value: addition for tenant-constructed building sustained on lease cancellation, capital loss allowed
July 2, 2026   Case Laws Income Tax
Section 54F relief allowed when capital gains were invested in a house despite no CGAS deposit
July 2, 2026   Case Laws Income Tax
Make available test under India-US DTAA defeated taxability of US branch software payments, while royalty and 14A issues differed
July 2, 2026   Case Laws Income Tax
Section 54 exemption applies asset-wise for each residential sale, not by clubbing multiple gains into one relief claim.
July 2, 2026   Case Laws Income Tax
Foreign exchange loss as unascertained liability sustained while prior period expenditure was allowed and one item remanded
July 2, 2026   Case Laws Income Tax
AMP expenditure is not an international transaction without agreement, arrangement or understanding with the associated enterprise.
July 2, 2026   Case Laws Customs
Authenticated Certificate of Origin bars customs re-enquiry and preserves concessional duty benefit under the Indo-Thai FTA.
July 2, 2026   Case Laws Customs
Prospective exemption notification bars retrospective customs duty on vessels later converted to coastal run under later notification
July 2, 2026   Case Laws Customs
Abetment penalty under customs law fails where the notice alleges only courier-regulation breaches, not abetment.
July 2, 2026   Case Laws Customs
Binding remand directions and mandatory statement admissibility defeated customs penalties, which could not apply retrospectively.
July 2, 2026   Case Laws Customs
FTWZ operations outside a customs broker licence cannot trigger CBLR action absent Form C intimation and proof.
July 2, 2026   Case Laws Customs
Classification of aluminium formwork as structural goods, not moulds, and demand cannot rest on new grounds
July 2, 2026   Case Laws Customs
Procedural countersignature defect cannot defeat customs exemption for project imports; duty demand and penalties were set aside.
July 2, 2026   Case Laws IBC
IRP remuneration and CIRP costs remain reviewable; monthly fee claim for the full tenure was rejected.
July 2, 2026   Case Laws IBC
Final eviction decree bars CIRP challenge to landlord's title and excludes unlawful possession from insolvency assets

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Service Tax

Service Eligible as Input Service - Cenvat credit on the...

Gardening Services Qualify for Cenvat Credit as Eligible Input Service for Green Belt Maintenance.

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Service Tax November 13, 2013 Case Laws AT
Service Eligible as Input Service - Cenvat credit on the gardening services required to maintain such a green belt is admissible - AT
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Acts Income Tax
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