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    June 19, 2026   Case Laws GST
    GST portal service and alternative remedy: visible notices defeated natural justice objections, with factual disputes sent to appeal
    June 19, 2026   Case Laws GST
    Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
    June 19, 2026   Case Laws Income Tax
    Legislative policy challenge to tax exemption scheme not entertained in writ jurisdiction; petitioner left to petitionary forums
    June 19, 2026   Case Laws Income Tax
    Faceless reassessment dispute: appeal revived, assessment stayed, and all grounds including limitation kept open during appeal.
    June 19, 2026   Case Laws Income Tax
    Scientifically estimated warranty provisions and disclosed security deposits cannot justify reassessment based on change of opinion.
    June 19, 2026   Case Laws Income Tax
    Reinsurance premium withholding tax dispute: remittances to non-resident reinsurers were not taxable in India, so no TDS arose.
    June 19, 2026   Case Laws Income Tax
    Mutuality and head office expenditure disputes led to remand and partial relief on branch tax deductions.
    June 19, 2026   Case Laws Income Tax
    Registered society taxation: maximum marginal rate rejected; income to be taxed at individual rates, TDS credit verified.
    June 19, 2026   Case Laws Income Tax
    Advance pricing agreement guidance curbs excessive royalty and technical fee transfer pricing adjustment in comparable transactions
    June 19, 2026   Case Laws Income Tax
    Reassessment jurisdiction upheld and notice service deemed under section 292BB after participation in proceedings despite prior scrutiny issue
    June 19, 2026   Case Laws Income Tax
    Stamp duty value addition fails where earlier agreement and prior cheque payments fix the purchase consideration.
    June 19, 2026   Case Laws Income Tax
    Rule 27 support and year-specific evidence defeated housing deduction disallowance for alleged allotment breach claims
    June 19, 2026   Case Laws Income Tax
    Section 153C limitation and third-party electronic records defeated reassessment where identity and cross-examination were lacking.
    June 19, 2026   Case Laws Income Tax
    Permanent establishment burden defeats taxation of offshore supply receipts where no India presence is established.
    June 19, 2026   Case Laws Income Tax
    Withholding tax on non-resident payments does not apply where services are rendered abroad and income is not taxable in India.
    June 19, 2026   Case Laws Income Tax
    Foreign tax credit cannot be denied for belated Form 67 filing; delay is only a procedural lapse.
    June 19, 2026   Case Laws Income Tax
    Turnover filter and receivables benchmarking in transfer pricing led to exclusion of comparables, remand, and recomputation.
    June 19, 2026   Case Laws Income Tax
    Allotment Date Determines Holding Period for Long-Term Capital Gain; Additional Evidence Treated as Admitted in Appeal
    June 19, 2026   Case Laws Income Tax
    Belated Form 10E filing cannot defeat substantive section 89 relief; verification required before denial by tax authorities
    June 19, 2026   Case Laws Income Tax
    Fresh appellate tax claims cannot be rejected for lack of revised return; agricultural-land exemption remitted for merits review.
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June 19, 2026   Case Laws GST
GST portal service and alternative remedy: visible notices defeated natural justice objections, with factual disputes sent to appeal
June 19, 2026   Case Laws GST
Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
June 19, 2026   Case Laws Income Tax
Legislative policy challenge to tax exemption scheme not entertained in writ jurisdiction; petitioner left to petitionary forums
June 19, 2026   Case Laws Income Tax
Faceless reassessment dispute: appeal revived, assessment stayed, and all grounds including limitation kept open during appeal.
June 19, 2026   Case Laws Income Tax
Scientifically estimated warranty provisions and disclosed security deposits cannot justify reassessment based on change of opinion.
June 19, 2026   Case Laws Income Tax
Reinsurance premium withholding tax dispute: remittances to non-resident reinsurers were not taxable in India, so no TDS arose.
June 19, 2026   Case Laws Income Tax
Mutuality and head office expenditure disputes led to remand and partial relief on branch tax deductions.
June 19, 2026   Case Laws Income Tax
Registered society taxation: maximum marginal rate rejected; income to be taxed at individual rates, TDS credit verified.
June 19, 2026   Case Laws Income Tax
Advance pricing agreement guidance curbs excessive royalty and technical fee transfer pricing adjustment in comparable transactions
June 19, 2026   Case Laws Income Tax
Reassessment jurisdiction upheld and notice service deemed under section 292BB after participation in proceedings despite prior scrutiny issue
June 19, 2026   Case Laws Income Tax
Stamp duty value addition fails where earlier agreement and prior cheque payments fix the purchase consideration.
June 19, 2026   Case Laws Income Tax
Rule 27 support and year-specific evidence defeated housing deduction disallowance for alleged allotment breach claims
June 19, 2026   Case Laws Income Tax
Section 153C limitation and third-party electronic records defeated reassessment where identity and cross-examination were lacking.
June 19, 2026   Case Laws Income Tax
Permanent establishment burden defeats taxation of offshore supply receipts where no India presence is established.
June 19, 2026   Case Laws Income Tax
Withholding tax on non-resident payments does not apply where services are rendered abroad and income is not taxable in India.
June 19, 2026   Case Laws Income Tax
Foreign tax credit cannot be denied for belated Form 67 filing; delay is only a procedural lapse.
June 19, 2026   Case Laws Income Tax
Turnover filter and receivables benchmarking in transfer pricing led to exclusion of comparables, remand, and recomputation.
June 19, 2026   Case Laws Income Tax
Allotment Date Determines Holding Period for Long-Term Capital Gain; Additional Evidence Treated as Admitted in Appeal
June 19, 2026   Case Laws Income Tax
Belated Form 10E filing cannot defeat substantive section 89 relief; verification required before denial by tax authorities
June 19, 2026   Case Laws Income Tax
Fresh appellate tax claims cannot be rejected for lack of revised return; agricultural-land exemption remitted for merits review.

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Income Tax

Clarifications on the Income Declaration Scheme, 2016 - Circular

Income Declaration Scheme 2016: Clarifications on Eligibility, Declaration Process, Tax Rates, and Confidentiality Emphasized for Compliance.

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Income Tax August 19, 2016 Circulars
Clarifications on the Income Declaration Scheme, 2016 - Circular
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