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    April 24, 2026   Case Laws GST
    GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
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    Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
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    Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
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    CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
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    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
    April 24, 2026   Case Laws Income Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
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    Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
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    Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
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    Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
    April 24, 2026   Case Laws Income Tax
    Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
    April 24, 2026   Case Laws Income Tax
    Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
    April 24, 2026   Case Laws Income Tax
    Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
    April 24, 2026   Case Laws Income Tax
    Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
    April 24, 2026   Case Laws Customs
    Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
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April 24, 2026   Case Laws GST
GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
April 24, 2026   Case Laws GST
Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
April 24, 2026   Case Laws Income Tax
Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
April 24, 2026   Case Laws Income Tax
TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
April 24, 2026   Case Laws Income Tax
Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
April 24, 2026   Case Laws Income Tax
Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
April 24, 2026   Case Laws Income Tax
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inadequate.
April 24, 2026   Case Laws Income Tax
Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
April 24, 2026   Case Laws Income Tax
Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
April 24, 2026   Case Laws Income Tax
Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
April 24, 2026   Case Laws Income Tax
Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
April 24, 2026   Case Laws Customs
Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
April 24, 2026   Case Laws Customs
Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.

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Income Tax

Depreciation is allowable in the hands of the company, even if...

Companies Can Claim Depreciation on Director-Owned Assets Used for Business if Income is Reported as Company's Earnings.

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Income Tax December 5, 2015 Case Laws AT
Depreciation is allowable in the hands of the company, even if it is registered in the name of its director provided that the vehicle is used for the purpose of business of company and income derived there from was shown as income of the company - AT
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