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    July 7, 2026   Case LawsIncome Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case LawsIncome Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case LawsIncome Tax
    Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
    July 7, 2026   Case LawsIncome Tax
    Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
    July 7, 2026   Case LawsIncome Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
    July 7, 2026   Case LawsIncome Tax
    Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
    July 7, 2026   Case LawsIncome Tax
    Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
    July 7, 2026   Case LawsIncome Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case LawsIncome Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
    July 7, 2026   Case LawsIncome Tax
    Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.
    July 7, 2026   Case LawsIncome Tax
    Foreign tax credit cannot be denied for belated Form 67 filing when the substantive claim is otherwise valid.
    July 7, 2026   Case LawsIncome Tax
    Condonation of delay for pursuing rectification kept appeal alive and sent dispute back for merits
    July 7, 2026   Case LawsIncome Tax
    DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
    July 7, 2026   Case LawsIncome Tax
    Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
    July 7, 2026   Case LawsIncome Tax
    Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
    July 7, 2026   Case LawsIncome Tax
    Businessman's perspective governs managerial remuneration; rupee debenture interest benchmarks to Prime Lending Rate for arm's length testing.
    July 7, 2026   Case LawsIncome Tax
    Extinguishment of development rights in entire land allows indexed cost on the whole bundle of rights, not merely proportionate area.
    July 7, 2026   Case LawsIncome Tax
    Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price
    July 7, 2026   Case LawsIncome Tax
    Percentage of Completion Method demands detailed verification of revised project costs, TDR allocation, and GST impact before revenue recognition.
    July 7, 2026   Case LawsCustoms
    Refund limitation and unjust enrichment in customs refunds: earlier application date and double payment proof required.
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    July 7, 2026   Case Laws Income Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case Laws Income Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case Laws Income Tax
    Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
    July 7, 2026   Case Laws Income Tax
    Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
    July 7, 2026   Case Laws Income Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
    July 7, 2026   Case Laws Income Tax
    Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
    July 7, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
    July 7, 2026   Case Laws Income Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case Laws Income Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
    July 7, 2026   Case Laws Income Tax
    Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.
    July 7, 2026   Case Laws Income Tax
    Foreign tax credit cannot be denied for belated Form 67 filing when the substantive claim is otherwise valid.
    July 7, 2026   Case Laws Income Tax
    Condonation of delay for pursuing rectification kept appeal alive and sent dispute back for merits
    July 7, 2026   Case Laws Income Tax
    DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
    July 7, 2026   Case Laws Income Tax
    Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
    July 7, 2026   Case Laws Income Tax
    Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
    July 7, 2026   Case Laws Income Tax
    Businessman's perspective governs managerial remuneration; rupee debenture interest benchmarks to Prime Lending Rate for arm's length testing.
    July 7, 2026   Case Laws Income Tax
    Extinguishment of development rights in entire land allows indexed cost on the whole bundle of rights, not merely proportionate area.
    July 7, 2026   Case Laws Income Tax
    Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price
    July 7, 2026   Case Laws Income Tax
    Percentage of Completion Method demands detailed verification of revised project costs, TDR allocation, and GST impact before revenue recognition.
    July 7, 2026   Case Laws Customs
    Refund limitation and unjust enrichment in customs refunds: earlier application date and double payment proof required.

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      Home› Highlights › Income Tax › 2014 › July, 2014 › This
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      Income Tax

      Payments for the equipment and spare parts – Royalty u/s 9...

      Equipment and spare parts payments are not taxable as royalties u/s 9(1)(vi) of the Income Tax Act.

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      Income TaxJuly 7, 2014Case LawsHC
      Payments for the equipment and spare parts – Royalty u/s 9(1)(vi) - there is no transfer of rights - not taxable as royalty - HC
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