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    June 18, 2026   Case Laws Income Tax
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June 18, 2026   Case Laws Income Tax
Independent professionals vs employees: faculty engagement upheld as professional service, rejecting salary-style TDS treatment and default orders.
June 18, 2026   Case Laws Income Tax
House property income treatment for furnished letting prevails when premises are merely rented with incidental facilities.
June 18, 2026   Case Laws Income Tax
Section 153C overrides reassessment where search material relates to another person; notice and reassessment quashed.
June 18, 2026   Case Laws Income Tax
TDS on year-end professional fee provisions and deposit timing, with DTAA scrutiny for offshore lawyer payments
June 18, 2026   Case Laws Income Tax
Leave encashment, CSR, real income and port depreciation rules shape deductions, income recognition and business-linked expenditure treatment.
June 18, 2026   Case Laws Income Tax
Accumulated charitable income paid to another trust attracts deemed income under section 11(3)(d), with rectification upheld.
June 18, 2026   Case Laws Income Tax
Unexplained expenditure under section 69C cannot be added where purchases are recorded and payments are explained
June 18, 2026   Case Laws Income Tax
Common area maintenance charges treated as contractual service payments, not rent, with TDS under 194C upheld.
June 18, 2026   Case Laws Income Tax
Discretionary penalty for unexplained cash credits requires higher proof than a mere assessment addition in quasi-criminal proceedings
June 18, 2026   Case Laws Income Tax
Land sale characterisation: multiple plot sales can still yield capital gains where purchase was for investment.
June 18, 2026   Case Laws Income Tax
Audit-report disallowance under prima facie processing upheld, but rectification enhancing liability for the same claim was invalid
June 18, 2026   Case Laws Income Tax
Reassessment jurisdiction fails without live nexus to incriminating material and valid statutory approval; on-money addition was deleted.
June 18, 2026   Case Laws Customs
Customs-controlled movement for gamma irradiation allowed without clearance, with importer bearing full risk and the issue left open.
June 18, 2026   Case Laws Customs
Cross-examination rights in customs broker proceedings require written reasons for refusal; denial vitiates the action
June 18, 2026   Case Laws Customs
Refund interest on extra duty deposit accrues after three months when finalised provisional assessments leave no duty due.
June 18, 2026   Case Laws Customs
Protein-based food preparation classification favours Heading 2106 over Heading 3504 for fortified soy product.
June 18, 2026   Case Laws Customs
Tariff classification turned on whether the goods were a feed preparation or a separate chemically defined compound.
June 18, 2026   Case Laws Companies Law
Share transfer dispute, title under gift deeds, and estate receivership were separated between corporate and civil forums.
June 18, 2026   Case Laws Service Tax
Composite turnkey works contracts cannot be split to tax fee component as consulting engineer service
June 18, 2026   Case Laws Service Tax
Territorial reach of service tax excluded tour operator services wholly performed and consumed within the exempt area, setting aside demand.

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Income Tax

TDS liability - Factoring/discounting charges cannot be treated...

High Court Rules Factoring Charges Exempt from TDS as They're Not Interest u/s 194A of Income Tax Act.

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Income Tax April 30, 2016 Case Laws HC
TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC
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Acts Income Tax
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