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    September 2, 2026   Case Laws Income Tax
    Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
    September 2, 2026   Case Laws Income Tax
    Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
    September 2, 2026   Case Laws Income Tax
    Cost of acquisition includes one-time developer charges directly linked to acquiring residential property and its enduring amenities.
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    Resolution-plan finality extinguishes unsubmitted statutory dues and prevents recovery of pre-approval electricity-duty and mining demands.
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    September 2, 2026   Case Laws Money Laundering
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    September 2, 2026   Case Laws Money Laundering
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    Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
    September 2, 2026   Case Laws Central Excise
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    September 2, 2026   Case Laws Indian Laws
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    September 1, 2026   Circulars DGFT
    Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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September 2, 2026   Case Laws Income Tax
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional interest fail.
September 2, 2026   Case Laws Income Tax
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expansion capacity.
September 2, 2026   Case Laws Income Tax
Cost of acquisition includes one-time developer charges directly linked to acquiring residential property and its enduring amenities.
September 2, 2026   Case Laws Income Tax
Beneficial treaty choice under section 90(2) permits capital-loss set-off and carry-forward despite India-Mauritius DTAA treatment.
September 2, 2026   Case Laws Income Tax
Welfare-fund ceilings, absent exempt income, and customer-bill recoveries determine deductibility of employment-related business expenditure.
September 2, 2026   Case Laws Customs
FSSAI food-conformity clearance limits customs reclassification and supports release without bank guarantee, pending fresh certification before sale.
September 2, 2026   Case Laws Customs
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication.
September 2, 2026   Case Laws Customs
Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.
September 2, 2026   Case Laws Customs
AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
September 2, 2026   Case Laws Companies Law
Limitation for official liquidator claims extends through excluded winding-up time, preserving claims filed within the aggregate statutory period.
September 2, 2026   Case Laws SEBI
Competing open-offer timelines require announcement within fifteen working days; offer letters cannot reset the statutory clock.
September 2, 2026   Case Laws IBC
IBC moratorium does not shield directors or authorised signatories from cheque-dishonour prosecution for pre-moratorium acts.
September 2, 2026   Case Laws IBC
Resolution-plan finality extinguishes unsubmitted statutory dues and prevents recovery of pre-approval electricity-duty and mining demands.
September 2, 2026   Case Laws Money Laundering
Substitution of attached property by fixed deposit remains discretionary, while statutory PMLA appeals ordinarily preclude writ intervention.
September 2, 2026   Case Laws Money Laundering
Attachment of proceeds of crime can reach equivalent-value property, pre-offence assets, and property held by persons outside the predicate offence.
September 2, 2026   Case Laws Money Laundering
Provisional attachment of officials' properties sustained where evidence linked them to diverted proceeds of unlawful investment schemes.
September 2, 2026   Case Laws Service Tax
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on remand.
September 2, 2026   Case Laws Central Excise
Excise assessment at removal protects PDS kerosene from duty claims on post-clearance pipeline interface formation.
September 2, 2026   Case Laws Indian Laws
Unauthorised occupation status cannot arise solely from unresolved lease transfer and prior dues after a secured creditor auction.
September 1, 2026   Circulars DGFT
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applications.

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Income Tax

Higher rate of TDS @20% for non-furnishing of PAN - where the...

Higher TDS Rate of 20% Not Applicable if DTAA Benefits Used; Section 90(2) Overrides Section 206AA.

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Income Tax February 15, 2017 Case Laws AT
Higher rate of TDS @20% for non-furnishing of PAN - where the tax has been deducted on the strength of the beneficial provisions of DTAAs, in that case, the provisions of section 206AA cannot be invoked because section 90(2) provides that the provisions of the act shall apply to the extent they are more beneficial to the assessee - AT
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Acts Income Tax
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