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    March 25, 2026   Case Laws Income Tax
    Related-party payments and ready-for-use assets: Tribunal deletes excessiveness and depreciation disallowance, but upholds staff expense disallowance.
    March 25, 2026   Case Laws Income Tax
    Aborted IPO costs, section 10B receipts, 14A cap and hedging loss treatment upheld in export business dispute.
    March 25, 2026   Case Laws Income Tax
    Penalty under section 271B deleted where timely audit was completed and delayed upload was treated as a technical, venial default.
    March 25, 2026   Case Laws Income Tax
    Fair market value and business purpose govern related-party payments and travel ; tribunal rejects arbitrary disallowance
    March 25, 2026   Case Laws Income Tax
    Interest disallowance on related-party advances turns on own funds, commercial expediency, and differential borrowing cost.
    March 25, 2026   Case Laws Income Tax
    Penalty under misreporting provisions upheld on initiation, but deleted on merits where omission was bona fide and fully disclosed.
    March 25, 2026   Case Laws Benami Property
    Benami transaction analysis under PBPTA: Tribunal rejects fiduciary, section 53A, and later land-law defences.
    March 25, 2026   Case Laws Customs
    Retrospective benefit of amending notification allowed redemption for home consumption despite earlier confiscation of imported goods.
    March 25, 2026   Case Laws Customs
    Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
    March 25, 2026   Case Laws Customs
    Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
    March 25, 2026   Case Laws Customs
    Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
    March 25, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
    March 25, 2026   Case Laws IBC
    Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
    March 25, 2026   Case Laws IBC
    Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
    March 25, 2026   Case Laws IBC
    Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
    March 25, 2026   Case Laws IBC
    Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
    March 25, 2026   Case Laws FEMA
    Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
    March 25, 2026   Case Laws Money Laundering
    Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.
    March 24, 2026   Notifications DGFT
    RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
    March 24, 2026   Circulars Income Tax
    Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.
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March 25, 2026   Case Laws Income Tax
Related-party payments and ready-for-use assets: Tribunal deletes excessiveness and depreciation disallowance, but upholds staff expense disallowance.
March 25, 2026   Case Laws Income Tax
Aborted IPO costs, section 10B receipts, 14A cap and hedging loss treatment upheld in export business dispute.
March 25, 2026   Case Laws Income Tax
Penalty under section 271B deleted where timely audit was completed and delayed upload was treated as a technical, venial default.
March 25, 2026   Case Laws Income Tax
Fair market value and business purpose govern related-party payments and travel ; tribunal rejects arbitrary disallowance
March 25, 2026   Case Laws Income Tax
Interest disallowance on related-party advances turns on own funds, commercial expediency, and differential borrowing cost.
March 25, 2026   Case Laws Income Tax
Penalty under misreporting provisions upheld on initiation, but deleted on merits where omission was bona fide and fully disclosed.
March 25, 2026   Case Laws Benami Property
Benami transaction analysis under PBPTA: Tribunal rejects fiduciary, section 53A, and later land-law defences.
March 25, 2026   Case Laws Customs
Retrospective benefit of amending notification allowed redemption for home consumption despite earlier confiscation of imported goods.
March 25, 2026   Case Laws Customs
Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
March 25, 2026   Case Laws Customs
Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
March 25, 2026   Case Laws Customs
Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell away.
March 25, 2026   Case Laws IBC
Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
March 25, 2026   Case Laws IBC
Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
March 25, 2026   Case Laws IBC
Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
March 25, 2026   Case Laws IBC
Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
March 25, 2026   Case Laws IBC
Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
March 25, 2026   Case Laws FEMA
Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
March 25, 2026   Case Laws Money Laundering
Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.
March 24, 2026   Notifications DGFT
RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
March 24, 2026   Circulars Income Tax
Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.

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Income Tax

Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made...

Offshore Equipment Payments Not Taxable in India: No TDS Deduction Required u/ss 40(a)(i) or 40(a)(ia.

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Income Tax February 23, 2016 Case Laws AT
Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax in India in terms of section 195 - Hence, no disallowance could be made u/s. 40(a)(i)/40(a)(ia) - AT
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