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    October 22, 2026   Case Laws Income Tax
    Assessee-Specific Material Determines Whether Reassessment May Proceed on Alleged Sham Mutual-Fund Transactions and Claimed Capital Losses
    October 22, 2026   Case Laws Income Tax
    Reassessment limitation safeguards preserve pre-amendment time bars, preventing post-search reliance on an extended ten-year period.
    October 22, 2026   Case Laws Income Tax
    Reassessment based solely on seized material fails without a satisfaction note and independently obtained material.
    October 22, 2026   Case Laws Income Tax
    Export incentives in gherkin exports qualify as operating income for arm's-length pricing, while comparable exporters require fresh review.
    October 22, 2026   Case Laws Income Tax
    Functional comparability under Rule 10B excludes diversified telecom engineering businesses from software development service benchmarking.
    October 22, 2026   Case Laws Income Tax
    Disclosure of reassessment material and allegations is required before Section 148A proceedings can validly lead to reassessment.
    October 22, 2026   Case Laws Income Tax
    Reassessment orders require examination of taxpayer explanations and supporting records before notices can validly issue.
    October 22, 2026   Case Laws Income Tax
    Bank-account withholding requires demonstrated statutory authority; income-tax proceedings alone cannot justify freezing accounts, which must be resto...
    October 22, 2026   Case Laws Income Tax
    MLI inapplicability requires India-UK treaty-based PE analysis and functional profit attribution, with issues remanded for fresh review.
    October 22, 2026   Case Laws Income Tax
    Under-reporting penalty fails where reassessment accepts originally returned income without additions or disallowances and no income variation arises.
    October 22, 2026   Case Laws Income Tax
    Audited books cannot support conjectural business-expense disallowance, while cash-payment claims require verification of Rule 6DD exceptions.
    October 22, 2026   Case Laws Income Tax
    Book profit for partners' remuneration includes FDR and KVP interest recorded in the firm's profit and loss account.
    October 22, 2026   Case Laws Income Tax
    Educational registration renewal cannot be refused solely for fees and incidental surplus where charitable objects are genuinely pursued.
    October 22, 2026   Case Laws Income Tax
    Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
    October 22, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD prevents unexplained expenditure addition where declared turnover and income remain accepted.
    October 22, 2026   Case Laws Income Tax
    Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
    October 22, 2026   Case Laws Income Tax
    Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
    October 22, 2026   Case Laws Income Tax
    Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
    October 22, 2026   Case Laws Income Tax
    Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
    October 22, 2026   Case Laws Income Tax
    Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
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October 22, 2026   Case Laws Income Tax
Assessee-Specific Material Determines Whether Reassessment May Proceed on Alleged Sham Mutual-Fund Transactions and Claimed Capital Losses
October 22, 2026   Case Laws Income Tax
Reassessment limitation safeguards preserve pre-amendment time bars, preventing post-search reliance on an extended ten-year period.
October 22, 2026   Case Laws Income Tax
Reassessment based solely on seized material fails without a satisfaction note and independently obtained material.
October 22, 2026   Case Laws Income Tax
Export incentives in gherkin exports qualify as operating income for arm's-length pricing, while comparable exporters require fresh review.
October 22, 2026   Case Laws Income Tax
Functional comparability under Rule 10B excludes diversified telecom engineering businesses from software development service benchmarking.
October 22, 2026   Case Laws Income Tax
Disclosure of reassessment material and allegations is required before Section 148A proceedings can validly lead to reassessment.
October 22, 2026   Case Laws Income Tax
Reassessment orders require examination of taxpayer explanations and supporting records before notices can validly issue.
October 22, 2026   Case Laws Income Tax
Bank-account withholding requires demonstrated statutory authority; income-tax proceedings alone cannot justify freezing accounts, which must be restored.
October 22, 2026   Case Laws Income Tax
MLI inapplicability requires India-UK treaty-based PE analysis and functional profit attribution, with issues remanded for fresh review.
October 22, 2026   Case Laws Income Tax
Under-reporting penalty fails where reassessment accepts originally returned income without additions or disallowances and no income variation arises.
October 22, 2026   Case Laws Income Tax
Audited books cannot support conjectural business-expense disallowance, while cash-payment claims require verification of Rule 6DD exceptions.
October 22, 2026   Case Laws Income Tax
Book profit for partners' remuneration includes FDR and KVP interest recorded in the firm's profit and loss account.
October 22, 2026   Case Laws Income Tax
Educational registration renewal cannot be refused solely for fees and incidental surplus where charitable objects are genuinely pursued.
October 22, 2026   Case Laws Income Tax
Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contributions.
October 22, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD prevents unexplained expenditure addition where declared turnover and income remain accepted.
October 22, 2026   Case Laws Income Tax
Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
October 22, 2026   Case Laws Income Tax
Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
October 22, 2026   Case Laws Income Tax
Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
October 22, 2026   Case Laws Income Tax
Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
October 22, 2026   Case Laws Income Tax
Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.

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Home › Highlights › Service Tax › 2015 › July, 2015 › This
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Service Tax

CENVAT Credit - input service - the service of private...

Private Placement of Shares Qualifies as Input Service Under CENVAT Credit Regulations; Credit Permissible.

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Service Tax July 21, 2015 Case Laws AT
CENVAT Credit - input service - the service of private placement of shares for raising capital is an input service and credit on the service is to be allowed - AT
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Acts Income Tax
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