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    April 4, 2026   Case Laws Income Tax
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April 4, 2026   Case Laws Income Tax
Natural justice in penalty proceedings and the scope of a specified previous year under section 271AAA.
April 4, 2026   Case Laws Income Tax
Transfer pricing consistency supports use of BAPA margin for non-US AE transactions where FAR profile is unchanged.
April 4, 2026   Case Laws Income Tax
Complete scrutiny, section 54G relief, depreciation and capital gains claims rejected; loss on fixed assets allowed on reconciliation.
April 4, 2026   Case Laws Income Tax
Prospective leave encashment exemption limit under section 10(10AA)(ii) upheld; higher cap applies only from 01.04.2023.
April 4, 2026   Case Laws Income Tax
Section 14A, bad debts and captive facility deduction upheld as the Tribunal rejects the Revenue's disallowances
April 4, 2026   Case Laws Income Tax
Reassessment on wrong PAN facts narrowed to Form 26AS verification; dissolution alone did not invalidate reopening.
April 4, 2026   Case Laws Income Tax
Treaty residence and source-based taxation determined salary, rent, dividend, and interest treatment under overlapping-year DTAA rules.
April 4, 2026   Case Laws Income Tax
Prima facie processing cannot override accepted exemption claims on dividend income after scrutiny examination of the same issue.
April 4, 2026   Case Laws Customs
Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
April 4, 2026   Case Laws Companies Law
Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
April 4, 2026   Case Laws Companies Law
Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
April 4, 2026   Case Laws IBC
Limitation for personal guarantor insolvency cannot be shifted by continuing guarantee once default is fixed and time-barred.
April 4, 2026   Case Laws IBC
TDS refund in liquidation remains for income tax authorities; insolvency tribunal's direction was only interlocutory and premature.
April 4, 2026   Case Laws IBC
Promoter restructuring proposal rejected as non-compliant resolution plan; liquidation upheld and appeal became infructuous.
April 4, 2026   Case Laws IBC
Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
April 4, 2026   Case Laws IBC
Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
April 4, 2026   Case Laws IBC
Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
April 4, 2026   Case Laws IBC
Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
April 4, 2026   Case Laws Money Laundering
Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
April 4, 2026   Case Laws Service Tax
Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcaster.

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Income Tax

TDS u/s 194J – the broadcast/live telecast is not a work within t...

High Court: Live Broadcasts Not "Work" Under Copyright Act; No TDS Deductions Under Income Tax Act Section 194J.

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Income Tax December 8, 2014 Case Laws HC
TDS u/s 194J – the broadcast/live telecast is not a work within the definition of 2(y) of the Copyright Act and also that broadcast/ live telecast doesn’t fall within the ambit of Section 13 of the Copyright Act, it would suffice to state that a live telecast/broadcast would have no “copyright”. - HC
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