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    October 19, 2026   Case Laws Income Tax
    Reassessment approval without examining loan evidence invalidates proceedings and requires fresh consideration of alleged undisclosed turnover.
    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Income Tax
    Reassessment approval requires prescribed authority, and failure to issue mandatory scrutiny notice invalidates the resulting assessment proceedings.
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    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Income Tax
    Taxability of non-resident commissions governs TDS, while a missing residency certificate alone cannot create Indian tax liability.
    October 19, 2026   Case Laws Income Tax
    Genuineness of charitable activities requires transparent donation sources and identifiable public beneficiaries for registration renewal.
    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Income Tax
    Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
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    October 19, 2026   Case Laws Customs
    Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
    October 19, 2026   Case Laws Customs
    Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
    October 19, 2026   Case Laws IBC
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    October 19, 2026   Case Laws Money Laundering
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October 19, 2026   Case Laws Income Tax
Reassessment approval without examining loan evidence invalidates proceedings and requires fresh consideration of alleged undisclosed turnover.
October 19, 2026   Case Laws Income Tax
Transfer-pricing valuation requires associated-enterprise status and a prescribed method; research and software deductions depend on business nexus.
October 19, 2026   Case Laws Income Tax
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting category.
October 19, 2026   Case Laws Income Tax
Reassessment approval requires prescribed authority, and failure to issue mandatory scrutiny notice invalidates the resulting assessment proceedings.
October 19, 2026   Case Laws Income Tax
Section 68 evidence standards require deletion of share capital and loan additions when identity, creditworthiness and genuineness are established.
October 19, 2026   Case Laws Income Tax
Bad-debt write-offs and related-party rent: deductions sustained where receivables were written off and no market-value excess was shown.
October 19, 2026   Case Laws Income Tax
Presumptive taxation classification supports business treatment for global ranking support services over professional income estimation.
October 19, 2026   Case Laws Income Tax
Taxability of non-resident commissions governs TDS, while a missing residency certificate alone cannot create Indian tax liability.
October 19, 2026   Case Laws Income Tax
Genuineness of charitable activities requires transparent donation sources and identifiable public beneficiaries for registration renewal.
October 19, 2026   Case Laws Income Tax
Reasonable cause for cash property advances can avert penalties despite specified-sum restrictions and disclosure requirements.
October 19, 2026   Case Laws Income Tax
Political contribution genuineness governs deduction where accommodation-entry evidence defeats banking records and makes penalty challenge premature.
October 19, 2026   Case Laws Income Tax
Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
October 19, 2026   Case Laws Income Tax
Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
October 19, 2026   Case Laws Income Tax
Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
October 19, 2026   Case Laws Customs
Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
October 19, 2026   Case Laws IBC
CIRP appeal authority: Suspended directors cannot cure an incompetent corporate debtor appeal through amendment after limitation expires.
October 19, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
October 19, 2026   Case Laws Money Laundering
PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.

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Income Tax

TDS on payment made for Internet services i.e. leased line...

TDS Not Applicable for Internet Services: Section 194J Excludes Payments for Leased Line and Broadband as "Technical Service.

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Income Tax July 4, 2015 Case Laws AT
TDS on payment made for Internet services i.e. leased line benefits/broadband services - the expression 'technical service' would have reference to only technical service rendered by a human. It would not include any service provided by machines or robots - No TDS u/s 194J - AT
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