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    August 19, 2026   Case Laws Income Tax
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    August 19, 2026   Case Laws Income Tax
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    Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
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    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
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    August 19, 2026   Case Laws Customs
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    August 19, 2026   Case Laws Customs
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    August 19, 2026   Case Laws Companies Law
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August 19, 2026   Case Laws Income Tax
Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in India.
August 19, 2026   Case Laws Income Tax
Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
August 19, 2026   Case Laws Income Tax
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.
August 19, 2026   Case Laws Income Tax
Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
August 19, 2026   Case Laws Income Tax
Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
August 19, 2026   Case Laws Income Tax
Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
August 19, 2026   Case Laws Income Tax
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended purpose.
August 19, 2026   Case Laws Income Tax
Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
August 19, 2026   Case Laws Income Tax
Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
August 19, 2026   Case Laws Income Tax
Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
August 19, 2026   Case Laws Income Tax
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational risk assumption.
August 19, 2026   Case Laws Customs
Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
August 19, 2026   Case Laws Customs
Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
August 19, 2026   Case Laws Customs
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.
August 19, 2026   Case Laws Customs
Delayed customs refund interest starts after the refund-application period, with an enhanced rate for prolonged Revenue inaction.
August 19, 2026   Case Laws Customs
Special Additional Duty refund limitation cannot curtail substantive refund rights through subordinate legislation without statutory authority.
August 19, 2026   Case Laws Customs
Toy parts classification permits concessional customs duty treatment where imported components lack the essential character of complete ride-on toys.
August 19, 2026   Case Laws Customs
Customs transaction value rejection requires Rule 12 procedure despite importer consent to reassessment of imported scrap values.
August 19, 2026   Case Laws Companies Law
Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.
August 19, 2026   Case Laws IBC
Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.

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Income Tax

Penalty u/s. 271B - If the audit report was not enclosed to the...

No Penalty for Missing Audit Report: Section 271B Not Invoked as Return Deemed Complete by AO u/s 153C.

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Income Tax May 31, 2017 Case Laws AT
Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have treated the return as defective return. No such action was taken by the AO, which indicates that the return is complete in all respects - No penalty - AT
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Acts Income Tax
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