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    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
    August 6, 2026   Case Laws Income Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Benami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
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    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
    August 6, 2026   Case Laws Customs
    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported ship-breaking material.
    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws IBC
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    August 6, 2026   Case Laws Money Laundering
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory mechanism.
    August 6, 2026   Case Laws Service Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case Laws Central Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
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    August 6, 2026   Case Laws Indian Laws
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.

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      Income Tax

      Interest u/s.244A - The shortfall, if any, of the refund amount...

      Interest u/s 244A: Applicable Only on Un-refunded Tax, Not on Unpaid Interest in Income Tax Refunds.

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      Income TaxSeptember 14, 2015Case LawsAT
      Interest u/s.244A - The shortfall, if any, of the refund amount with reference to the amount so computed, would have to be apportioned between the principal (tax) and interest amounts, so that interest u/s.244A shall arise on the un-refunded tax, while no interest u/s.244A is exigible under the Act on the unpaid interest there-under - AT
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