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October 23, 2026   Case Laws Income Tax
Charitable-trust exemption requires evidence-based verification of founder remuneration; conflicting audit reports alone cannot establish a statutory violation.
October 23, 2026   Case Laws Income Tax
Teaching exclusion under India-USA DTAA protects educational-course receipts from Fees for Included Services taxation in India.
October 23, 2026   Case Laws Income Tax
Dissolved partnership bank transactions cannot be attributed to the firm solely because its earlier account remained operational.
October 23, 2026   Case Laws Income Tax
Trademark assignment consideration qualifies as capital gains, not royalty, when ownership transfers fully without retention of Indian rights.
October 23, 2026   Case Laws Income Tax
Capital gains computation requires reliable proof of unquoted share acquisition cost; unsupported reconciliations cannot negate taxable gains.
October 23, 2026   Case Laws Income Tax
Software licence receipts and indirect foreign-share transfers remain outside Indian taxation under the India-Ireland treaty framework.
October 23, 2026   Case Laws Income Tax
Equity-oriented mutual-fund redemptions fall outside the share-alienation rule, while Mauritius treaty entitlement requires renewed anti-abuse review.
October 23, 2026   Case Laws Income Tax
Mark-to-market losses on Available for Sale bank securities and standard-asset provisions qualify for deduction under banking-specific rules.
October 23, 2026   Case Laws Income Tax
Infructuous appeals follow revision setting aside original assessments, while challenges to fresh assessments require independent merits adjudication.
October 23, 2026   Case Laws Income Tax
Advance-tax liability beyond a lower-deduction certificate attracts mandatory interest, while correct interest computation requires reassessment after hearing.
October 23, 2026   Case Laws Income Tax
Offshore receipts: identified goods sales and routine support failed the fees-for-technical-services tax tests under the India-USA treaty.
October 23, 2026   Case Laws Income Tax
Educational exemption thresholds require aggregation of receipts from constituent sections of one recognised school, resulting in denial of exemption.
October 23, 2026   Case Laws Customs
Inquiry timeline compliance limits interim suspension of customs carrier operations, with suspension and public notice stayed pending appeal.
October 23, 2026   Case Laws Customs
Prior intimation failure requires fair market value restitution for disposed seized gold, subject to the pending confiscation appeal.
October 23, 2026   Case Laws Customs
Territorial jurisdiction under Article 226 depends on where the cause of action arises, not departmental headquarters or policy objections.
October 23, 2026   Case Laws Customs
Customs jurisdiction over rice-export payment issues failed where export records supported the declared destination and lawful remittances.
October 23, 2026   Case Laws Customs
Written Acceptance of Enhanced Customs Value Does Not Bar Challenges to Reassessment Based on Unsupported Import Data
October 23, 2026   Case Laws Customs
Foreign currency export violations permit confiscation, but redemption fines and penalties must reflect proportionality and proven participant roles.
October 23, 2026   Case Laws Companies Law
Civil Court jurisdiction survives where the Tribunal cannot invalidate a registered sale deed affecting company property.
October 23, 2026   Case Laws FEMA
Foreign-exchange adjudication writs fall within revenue matters, requiring placement before the court assigned that jurisdiction.

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Income Tax

Nature of Sum receive from TELCO - exploitation of the...

Court Rules TELCO Income Not Solely House Property; It's From Commercial Asset Use in Business Operations.

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Income Tax October 7, 2015 Case Laws HC
Nature of Sum receive from TELCO - exploitation of the commercial assets of the Assessee which are integral to the running of the business - It would be erroneous to treat the entire income received from TELCO as income from house property as has been sought to be done by the AO. - HC
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