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    August 12, 2026   Case Laws Income Tax
    Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
    August 12, 2026   Case Laws Income Tax
    MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
    August 12, 2026   Case Laws Income Tax
    CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
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    TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
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    Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
    August 12, 2026   Case Laws Income Tax
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    Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
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    Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
    August 12, 2026   Case Laws Income Tax
    Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
    August 12, 2026   Case Laws Income Tax
    Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating...
    August 12, 2026   Case Laws Income Tax
    Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
    August 12, 2026   Case Laws Customs
    Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
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    August 12, 2026   Case Laws Customs
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    August 12, 2026   Case Laws Customs
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    August 12, 2026   Case Laws Customs
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    August 12, 2026   Case Laws Companies Law
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    August 12, 2026   Case Laws Companies Law
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    August 12, 2026   Case Laws Money Laundering
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August 12, 2026   Case Laws Income Tax
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse material.
August 12, 2026   Case Laws Income Tax
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory computation rules.
August 12, 2026   Case Laws Income Tax
CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
August 12, 2026   Case Laws Income Tax
TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
August 12, 2026   Case Laws Income Tax
Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
August 12, 2026   Case Laws Income Tax
Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
August 12, 2026   Case Laws Income Tax
Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
August 12, 2026   Case Laws Income Tax
Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
August 12, 2026   Case Laws Income Tax
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequential proceedings.
August 12, 2026   Case Laws Income Tax
Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating evidence.
August 12, 2026   Case Laws Income Tax
Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
August 12, 2026   Case Laws Customs
Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
August 12, 2026   Case Laws Customs
Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
August 12, 2026   Case Laws Customs
DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.
August 12, 2026   Case Laws Customs
Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.
August 12, 2026   Case Laws Customs
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguards.
August 12, 2026   Case Laws Customs
Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underlying allegations.
August 12, 2026   Case Laws Companies Law
Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.
August 12, 2026   Case Laws Companies Law
Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.
August 12, 2026   Case Laws Money Laundering
Default bail and PMLA bail denied where timely supplementary complaint and statutory twin conditions defeated release.

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Service Tax

Construction of residential complexes - appellant under Joint...

Court Examines Applicability of Service Tax on Joint Development Agreements in Residential Complex Construction Projects.

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Service Tax December 19, 2013 Case Laws AT
Construction of residential complexes - appellant under Joint Development Agreements with land owners assigned portion of the constructed area, in the form of flats / houses, in favor of the land owners and sold remaining constructed area, in the form of flats/houses, to various buyers - Prima facie case not in favour of assessee - AT
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Acts Income Tax
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