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    October 3, 2026   Case Laws Income Tax
    Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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    Prima facie limitation challenges and high-pitched reassessments can justify full recovery stays pending independent appellate determination.
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    Late reassessment returns remain valid where no statutory bar applies, requiring Section 143(2) notice before assessment.
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    National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
    October 3, 2026   Case Laws Income Tax
    Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
    October 3, 2026   Case Laws Income Tax
    Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
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October 3, 2026   Case Laws Income Tax
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required.
October 3, 2026   Case Laws Income Tax
Prima facie limitation challenges and high-pitched reassessments can justify full recovery stays pending independent appellate determination.
October 3, 2026   Case Laws Income Tax
Late reassessment returns remain valid where no statutory bar applies, requiring Section 143(2) notice before assessment.
October 3, 2026   Case Laws Income Tax
Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
October 3, 2026   Case Laws Income Tax
Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
October 3, 2026   Case Laws Income Tax
Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
October 3, 2026   Case Laws Income Tax
Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
October 3, 2026   Case Laws Income Tax
Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
October 3, 2026   Case Laws Income Tax
Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
October 3, 2026   Case Laws Income Tax
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefit.
October 3, 2026   Case Laws Income Tax
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish commercial independence.
October 3, 2026   Case Laws Income Tax
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loans.
October 3, 2026   Case Laws Income Tax
Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
October 3, 2026   Case Laws Customs
Immediate preventive suspension requires prompt action; unexplained departmental delay invalidates Customs Broker licence suspension orders.
October 3, 2026   Case Laws Customs
Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
October 3, 2026   Case Laws Customs
Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
October 3, 2026   Case Laws Customs
Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Lading.
October 3, 2026   Case Laws Customs
Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
October 3, 2026   Case Laws Customs
Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
October 3, 2026   Case Laws Customs
Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.

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Income Tax

Deemed Transfer u/s 2(47)(v) - LTCG - transfer of property...

Joint Development Agreement Property Transfer Taxable Only with Performance or Intent u/s 2(47)(v) for LTCG.

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Income Tax April 18, 2016 Case Laws AT
Deemed Transfer u/s 2(47)(v) - LTCG - transfer of property through Joint Development Agreement (JDA) - if there is no performance or intention to act upon, the transaction will not become taxable - AT
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Acts Income Tax
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