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    April 24, 2026   Case Laws Income Tax
    Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
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    Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
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    Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
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    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
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    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
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    April 24, 2026   Case Laws Income Tax
    Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
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    Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
    April 24, 2026   Case Laws Income Tax
    Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
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    Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
    April 24, 2026   Case Laws Income Tax
    Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
    April 24, 2026   Case Laws Customs
    Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
    April 24, 2026   Case Laws Customs
    Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.
    April 24, 2026   Case Laws Customs
    DIN compliance in departmental orders is mandatory; an order issued without it was set aside and remanded.
    April 24, 2026   Case Laws Customs
    Strict construction of customs exemption and prospective IGST interest levy shape duty, classification, and penalty relief.
    April 24, 2026   Case Laws Customs
    Declared value, re-assessment, and confiscation principles: Tribunal upholds value redetermination but rejects section 28 recovery and penalty.
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April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
April 24, 2026   Case Laws Income Tax
TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
April 24, 2026   Case Laws Income Tax
Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
April 24, 2026   Case Laws Income Tax
Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
April 24, 2026   Case Laws Income Tax
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inadequate.
April 24, 2026   Case Laws Income Tax
Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
April 24, 2026   Case Laws Income Tax
Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
April 24, 2026   Case Laws Income Tax
Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
April 24, 2026   Case Laws Income Tax
Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
April 24, 2026   Case Laws Customs
Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
April 24, 2026   Case Laws Customs
Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.
April 24, 2026   Case Laws Customs
DIN compliance in departmental orders is mandatory; an order issued without it was set aside and remanded.
April 24, 2026   Case Laws Customs
Strict construction of customs exemption and prospective IGST interest levy shape duty, classification, and penalty relief.
April 24, 2026   Case Laws Customs
Declared value, re-assessment, and confiscation principles: Tribunal upholds value redetermination but rejects section 28 recovery and penalty.

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VAT and Sales Tax

Composition of tax u/s 14A of GVAT - ongoing works contract -...

Authority to Review Tax Composition Application u/s 14A GVAT Without Delay Objections for Ongoing Works Contract.

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VAT and Sales Tax September 28, 2016 Case Laws HC
Composition of tax u/s 14A of GVAT - ongoing works contract - the competent authority shall entertain the application of the petitioner for composition of tax without objecting to the question of limitation in filing it and decide the same on merits. - HC
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Acts Income Tax
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