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    April 18, 2026   Case Laws Income Tax
    Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
    April 18, 2026   Case Laws Income Tax
    Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
    April 18, 2026   Case Laws Income Tax
    Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
    April 18, 2026   Case Laws Income Tax
    Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
    April 18, 2026   Case Laws Income Tax
    Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
    April 18, 2026   Case Laws Income Tax
    Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
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    Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
    April 18, 2026   Case Laws Customs
    Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
    April 18, 2026   Case Laws Customs
    Customs valuation and transaction value: direct-import duty demand set aside, high sea sale valuation and penalties remanded for fresh adjudication.
    April 18, 2026   Case Laws Customs
    Burden of proof in petroleum classification: department failed to justify reclassification from condensate to light oil.
    April 18, 2026   Case Laws Customs
    Injection moulding classification covers CKD/SKD foam production lines, with anti-dumping duty applying to integrated systems.
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    April 18, 2026   Case Laws Companies Law
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    April 18, 2026   Case Laws IBC
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    April 18, 2026   Case Laws IBC
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    April 18, 2026   Case Laws IBC
    Limitation for personal guarantor insolvency starts with valid guarantee invocation and expiry of the payment period, not corporate debtor default
    April 18, 2026   Case Laws Money Laundering
    Prima facie discharge review under PMLA sustained where trial court considered material and found no basis for revisional interference.
    April 18, 2026   Case Laws Money Laundering
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    April 18, 2026   Case Laws Money Laundering
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April 18, 2026   Case Laws Income Tax
Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
April 18, 2026   Case Laws Income Tax
Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
April 18, 2026   Case Laws Income Tax
Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principle.
April 18, 2026   Case Laws Income Tax
Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
April 18, 2026   Case Laws Income Tax
Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
April 18, 2026   Case Laws Income Tax
Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
April 18, 2026   Case Laws Income Tax
Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
April 18, 2026   Case Laws Customs
Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
April 18, 2026   Case Laws Customs
Customs valuation and transaction value: direct-import duty demand set aside, high sea sale valuation and penalties remanded for fresh adjudication.
April 18, 2026   Case Laws Customs
Burden of proof in petroleum classification: department failed to justify reclassification from condensate to light oil.
April 18, 2026   Case Laws Customs
Injection moulding classification covers CKD/SKD foam production lines, with anti-dumping duty applying to integrated systems.
April 18, 2026   Case Laws Customs
Motor vehicle classification: Integrated Dynamic Brake treated as an accessory, not a brake part or automatic control instrument.
April 18, 2026   Case Laws Companies Law
Oppression and mismanagement claims fail where the petitioner consented to the transactions, and statutory breach was unproved.
April 18, 2026   Case Laws Companies Law
Fresh company petition barred by res judicata where prior liberty was limited and execution was the proper remedy.
April 18, 2026   Case Laws IBC
Time-bound moratorium under personal insolvency ends automatically, allowing execution to continue against a personal guarantor.
April 18, 2026   Case Laws IBC
Fraudulent trading liability upheld for withholding deducted employee dues held in trust, even without proof of personal gain.
April 18, 2026   Case Laws IBC
Limitation for personal guarantor insolvency starts with valid guarantee invocation and expiry of the payment period, not corporate debtor default
April 18, 2026   Case Laws Money Laundering
Prima facie discharge review under PMLA sustained where trial court considered material and found no basis for revisional interference.
April 18, 2026   Case Laws Money Laundering
PMLA attachment of pre-2005 acquired property challenged as invalid; Tribunal addressed this limitation issue.
April 18, 2026   Case Laws Money Laundering
PMLA attachment upheld for served notice, proceeds of crime value, and spouse-held properties linked to illicit funds.

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Income Tax

TDS liability on education cess and higher education cess -...

Can Education Cess Be Deducted as Business Expense u/s 37 of Income Tax Act? Key Implications for Businesses.

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Income Tax January 17, 2018 Case Laws AT
TDS liability on education cess and higher education cess - assessee’s claim of deduction on account of education cess (EC) & secondary and higher education cess (SHEC) on income tax & dividend distribution tax as eligible revenue expense u/s 37- AT
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