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    June 6, 2026   Case Laws Income Tax
    Cost of acquisition in LTCG and seized cash adjustment led to recomputation of capital gains and deletion of interest.
    June 6, 2026   Case Laws Income Tax
    Head office expenditure and withholding tax rules: Tribunal remands section 44C issue, upholds disallowance and DTAA challenge fails.
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    Transfer pricing comparables, working capital adjustment and receivables benchmarking ruled for software development services.
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    Reassessment and successor liability upheld, but additions on investment sale proceeds deleted for lack of corroboration and denied cross-examination.
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    June 6, 2026   Case Laws Income Tax
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    June 6, 2026   Case Laws Income Tax
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    Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
    June 6, 2026   Case Laws Income Tax
    Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
    June 6, 2026   Case Laws Income Tax
    SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
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    June 6, 2026   Case Laws Customs
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    Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
    June 6, 2026   Case Laws Customs
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    June 6, 2026   Case Laws IBC
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June 6, 2026   Case Laws Income Tax
Cost of acquisition in LTCG and seized cash adjustment led to recomputation of capital gains and deletion of interest.
June 6, 2026   Case Laws Income Tax
Head office expenditure and withholding tax rules: Tribunal remands section 44C issue, upholds disallowance and DTAA challenge fails.
June 6, 2026   Case Laws Income Tax
Transfer pricing comparables, working capital adjustment and receivables benchmarking ruled for software development services.
June 6, 2026   Case Laws Income Tax
Reassessment and successor liability upheld, but additions on investment sale proceeds deleted for lack of corroboration and denied cross-examination.
June 6, 2026   Case Laws Income Tax
CBDT circulars cannot override a possible view when concessionaire rights qualify as depreciable intangible assets.
June 6, 2026   Case Laws Income Tax
Substantial Government financing under section 10(23C)(iiiab) must be tested on current-year grants under Rule 2BBB.
June 6, 2026   Case Laws Income Tax
ERS/VRS compensation not taxable as profits in lieu of salary where payment was ex gratia on cessation of employment.
June 6, 2026   Case Laws Income Tax
Accrued interest under mercantile accounting taxed in the accrual year; reopening upheld on tangible material, not change of opinion.
June 6, 2026   Case Laws Income Tax
Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
June 6, 2026   Case Laws Income Tax
Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
June 6, 2026   Case Laws Income Tax
Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
June 6, 2026   Case Laws Income Tax
Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
June 6, 2026   Case Laws Income Tax
SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
June 6, 2026   Case Laws Customs
Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
June 6, 2026   Case Laws Customs
Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
June 6, 2026   Case Laws Customs
Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
June 6, 2026   Case Laws Customs
Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
June 6, 2026   Case Laws Customs
Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
June 6, 2026   Case Laws Customs
Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
June 6, 2026   Case Laws IBC
Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.

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Income Tax

Penalty u/s 271(1)(c) - the amended provision of Explanation 5A...

Explanation 5A of Section 271(1)(c) Income Tax Act can't be applied retroactively; penalties before June 1, 2007, are exempt.

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Income Tax September 18, 2017 Case Laws AT
Penalty u/s 271(1)(c) - the amended provision of Explanation 5A made applicable w.r.e.f from 1.6.2007 cannot be pressed into service.
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Acts Income Tax
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