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October 23, 2026   Case Laws Income Tax
FIR quashing for audit-report filings prevents criminal proceedings where allegations disclose no cognizable offence against accountants.
October 23, 2026   Case Laws Income Tax
Portfolio-managed securities gains retain capital-gains treatment where investment character is not converted into active trading.
October 23, 2026   Case Laws Income Tax
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computation are finalised.
October 23, 2026   Case Laws Income Tax
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penalties.
October 23, 2026   Case Laws Income Tax
Charitable-trust exemption requires evidence-based verification of founder remuneration; conflicting audit reports alone cannot establish a statutory violation.
October 23, 2026   Case Laws Income Tax
Teaching exclusion under India-USA DTAA protects educational-course receipts from Fees for Included Services taxation in India.
October 23, 2026   Case Laws Income Tax
Dissolved partnership bank transactions cannot be attributed to the firm solely because its earlier account remained operational.
October 23, 2026   Case Laws Income Tax
Trademark assignment consideration qualifies as capital gains, not royalty, when ownership transfers fully without retention of Indian rights.
October 23, 2026   Case Laws Income Tax
Capital gains computation requires reliable proof of unquoted share acquisition cost; unsupported reconciliations cannot negate taxable gains.
October 23, 2026   Case Laws Income Tax
Software licence receipts and indirect foreign-share transfers remain outside Indian taxation under the India-Ireland treaty framework.
October 23, 2026   Case Laws Income Tax
Equity-oriented mutual-fund redemptions fall outside the share-alienation rule, while Mauritius treaty entitlement requires renewed anti-abuse review.
October 23, 2026   Case Laws Income Tax
Mark-to-market losses on Available for Sale bank securities and standard-asset provisions qualify for deduction under banking-specific rules.
October 23, 2026   Case Laws Income Tax
Infructuous appeals follow revision setting aside original assessments, while challenges to fresh assessments require independent merits adjudication.
October 23, 2026   Case Laws Income Tax
Advance-tax liability beyond a lower-deduction certificate attracts mandatory interest, while correct interest computation requires reassessment after hearing.
October 23, 2026   Case Laws Income Tax
Offshore receipts: identified goods sales and routine support failed the fees-for-technical-services tax tests under the India-USA treaty.
October 23, 2026   Case Laws Income Tax
Educational exemption thresholds require aggregation of receipts from constituent sections of one recognised school, resulting in denial of exemption.
October 23, 2026   Case Laws Customs
Inquiry timeline compliance limits interim suspension of customs carrier operations, with suspension and public notice stayed pending appeal.
October 23, 2026   Case Laws Customs
Prior intimation failure requires fair market value restitution for disposed seized gold, subject to the pending confiscation appeal.
October 23, 2026   Case Laws Customs
Territorial jurisdiction under Article 226 depends on where the cause of action arises, not departmental headquarters or policy objections.
October 23, 2026   Case Laws Customs
Customs jurisdiction over rice-export payment issues failed where export records supported the declared destination and lawful remittances.

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Income Tax

TDS u/s 195 - the patent/IPRs are utilized for manufacturing...

TDS u/s 195 Applies to Use of Patents for Manufacturing in India; Includes Sales in USA. Withholding Tax Confirmed.

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Income Tax March 26, 2018 Case Laws AT
TDS u/s 195 - the patent/IPRs are utilized for manufacturing activities in India and the rest of the activity, i.e., sale in USA has to be viewed in conjunction with this activity and the same cannot be isolated - withholding tax liability confirmed - AT
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