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    June 16, 2026   Case Laws GST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case Laws Income Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
    Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws IBC
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    June 16, 2026   Case Laws IBC
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    June 16, 2026   Case Laws IBC
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June 16, 2026   Case Laws GST
Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
June 16, 2026   Case Laws Income Tax
Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
June 16, 2026   Case Laws Income Tax
Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
June 16, 2026   Case Laws Income Tax
Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
June 16, 2026   Case Laws Income Tax
Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
June 16, 2026   Case Laws Income Tax
Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
June 16, 2026   Case Laws Income Tax
Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
June 16, 2026   Case Laws Income Tax
Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
June 16, 2026   Case Laws Income Tax
Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
June 16, 2026   Case Laws Income Tax
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
June 16, 2026   Case Laws Income Tax
Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
June 16, 2026   Case Laws Income Tax
Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
June 16, 2026   Case Laws Income Tax
Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
June 16, 2026   Case Laws Income Tax
Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
June 16, 2026   Case Laws Income Tax
Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
June 16, 2026   Case Laws Income Tax
Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
June 16, 2026   Case Laws Income Tax
PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
June 16, 2026   Case Laws IBC
Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
June 16, 2026   Case Laws IBC
Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
June 16, 2026   Case Laws IBC
Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal

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Income Tax

Entitlement to deduction under Section 80IB - admittedly the...

Court Denies Deduction u/s 80IB for Machines Sold to Group Companies for Commercial Use.

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Income Tax July 15, 2015 Case Laws HC
Entitlement to deduction under Section 80IB - admittedly the three (3) machines were sold by the assessee, of course, to its group companies for consideration. Hence, it cannot be said that the machines were manufactured only on trial basis and not for commercial purposes - HC
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