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    April 27, 2026   Case Laws Income Tax
    Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
    April 27, 2026   Case Laws Income Tax
    Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
    April 27, 2026   Case Laws Income Tax
    Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
    April 27, 2026   Case Laws Income Tax
    Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
    April 27, 2026   Case Laws Income Tax
    Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
    April 27, 2026   Case Laws Income Tax
    Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
    April 27, 2026   Case Laws Income Tax
    Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
    April 27, 2026   Case Laws Income Tax
    Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
    April 27, 2026   Case Laws Income Tax
    Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
    April 27, 2026   Case Laws Income Tax
    Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
    April 27, 2026   Case Laws Customs
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
    April 27, 2026   Case Laws Customs
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    April 27, 2026   Case Laws Customs
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    April 27, 2026   Case Laws Customs
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
    April 27, 2026   Case Laws Customs
    Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
    April 27, 2026   Case Laws IBC
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    April 27, 2026   Case Laws Customs
    Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
    April 27, 2026   Case Laws Money Laundering
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
    April 27, 2026   Case Laws Central Excise
    SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
    April 27, 2026   Case Laws Indian Laws
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
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April 27, 2026   Case Laws Income Tax
Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
April 27, 2026   Case Laws Income Tax
Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
April 27, 2026   Case Laws Income Tax
Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
April 27, 2026   Case Laws Income Tax
Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
April 27, 2026   Case Laws Income Tax
Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
April 27, 2026   Case Laws Income Tax
Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
April 27, 2026   Case Laws Income Tax
Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
April 27, 2026   Case Laws Income Tax
Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
April 27, 2026   Case Laws Income Tax
Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
April 27, 2026   Case Laws Income Tax
Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
April 27, 2026   Case Laws Customs
Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
April 27, 2026   Case Laws Customs
Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
April 27, 2026   Case Laws Customs
Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
April 27, 2026   Case Laws Customs
Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
April 27, 2026   Case Laws Customs
Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
April 27, 2026   Case Laws IBC
CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
April 27, 2026   Case Laws Customs
Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
April 27, 2026   Case Laws Money Laundering
Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
April 27, 2026   Case Laws Central Excise
SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
April 27, 2026   Case Laws Indian Laws
Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.

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Income Tax

Provisions for bad and doubtful debt should be restricted to the...

New Rule: Bad and Doubtful Debt Provisions Limited to Recorded Amounts in Financial Accounts for the Year.

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Income Tax April 18, 2016 Case Laws AT
Provisions for bad and doubtful debt should be restricted to the amount of such provision which are actually created in the books of account in the relevant year - AT
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Acts Income Tax
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