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    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
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    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
    August 7, 2026   Case Laws Income Tax
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    August 7, 2026   Case Laws Benami Property
    Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations remain unaddressed.
    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws IBC
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    August 7, 2026   Case Laws Money Laundering
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    August 7, 2026   Case Laws Indian Laws
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    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.

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      Income Tax

      The term “reimbursement” does not fall in the characteristics of ...

      Reimbursement Lacks Income Traits, Exempt from Taxation: Only Amounts with Income Characteristics Should Be Taxed.

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      Income TaxMarch 1, 2017Case LawsAT
      The term “reimbursement” does not fall in the characteristics of income. No doubt the definition of ‘income’ is inclusive. This, of course, does not mean that an amount which can, by no stretch of imagination, be called income can be treated as income and taxed as such by parliament. It must have some characteristics of income as broadly understood - AT
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