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    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
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    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
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    August 7, 2026   Case Laws Benami Property
    Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations remain unaddressed.
    August 7, 2026   Case Laws Customs
    Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
    August 7, 2026   Case Laws Customs
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
    August 7, 2026   Case Laws Customs
    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
    August 7, 2026   Case Laws Customs
    Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot establish under-invoicing.
    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case Laws Customs
    Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties fail.
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    Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
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    Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
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    August 7, 2026   Case Laws Money Laundering
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    August 7, 2026   Case Laws Indian Laws
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    August 6, 2026   Notifications DGFT
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      Income Tax

      Deduction under section 80-IA - since the plant and machinery...

      Deduction Dispute Over Section 80-IA: Electricity Assets from Tata Tea Ltd. Not Attributed to Assessee Company.

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      Income TaxFebruary 27, 2015Case LawsAT
      Deduction under section 80-IA - since the plant and machinery used for transmission and distribution of electricity has been acquired from Tata Tea Ltd., it cannot be said that the book value appearing in the books of Tata Tea Ltd. as on April 1, 2004 relates to the assessee-company - AT
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