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    July 15, 2026   Case Laws Income Tax
    Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles
    July 15, 2026   Case Laws Income Tax
    Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
    July 15, 2026   Case Laws Income Tax
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    July 15, 2026   Case Laws Income Tax
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    July 15, 2026   Case Laws Income Tax
    Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains
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    Separate maintenance agreements support business-income treatment, while replacement-loan interest may remain deductible for let-out property.
    July 15, 2026   Case Laws Income Tax
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    July 15, 2026   Case Laws Income Tax
    Registered property transfer fixes capital-gains tax year; absolute ownership governs assessment, with later-year tax credited appropriately
    July 15, 2026   Case Laws Income Tax
    Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
    July 15, 2026   Case Laws Income Tax
    Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets
    July 15, 2026   Case Laws Income Tax
    Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
    July 15, 2026   Case Laws Benami Property
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    July 15, 2026   Case Laws Customs
    Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations
    July 15, 2026   Case Laws Customs
    Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
    July 15, 2026   Case Laws Customs
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    July 15, 2026   Case Laws Customs
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    July 15, 2026   Case Laws Companies Law
    Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
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July 15, 2026   Case Laws Income Tax
Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles
July 15, 2026   Case Laws Income Tax
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus alone.
July 15, 2026   Case Laws Income Tax
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scrutiny
July 15, 2026   Case Laws Income Tax
Bona fide computational errors with full disclosure may exclude section 270A penalty, even where returned loss is reduced.
July 15, 2026   Case Laws Income Tax
Unascertainable TDR acquisition cost defeats capital gains computation; later deeming rules cannot retrospectively create chargeability
July 15, 2026   Case Laws Income Tax
Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains
July 15, 2026   Case Laws Income Tax
Separate maintenance agreements support business-income treatment, while replacement-loan interest may remain deductible for let-out property.
July 15, 2026   Case Laws Income Tax
Buying agency services remain business income, not technical fees, where procurement support lacks managerial, technical or consultancy character
July 15, 2026   Case Laws Income Tax
Registered property transfer fixes capital-gains tax year; absolute ownership governs assessment, with later-year tax credited appropriately
July 15, 2026   Case Laws Income Tax
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examination
July 15, 2026   Case Laws Income Tax
Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets
July 15, 2026   Case Laws Income Tax
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Method
July 15, 2026   Case Laws Benami Property
Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply
July 15, 2026   Case Laws Customs
Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations
July 15, 2026   Case Laws Customs
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, and penalties
July 15, 2026   Case Laws Customs
Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppression.
July 15, 2026   Case Laws Customs
Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
July 15, 2026   Case Laws Customs
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instruments.
July 15, 2026   Case Laws Customs
Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
July 15, 2026   Case Laws Companies Law
Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.

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Income Tax

Claim of relief u/s 89 - receipt of arrears in lieu of...

Relief u/s 89: Arrears from Employer's Contribution to Defined Contribution Scheme Qualify as Salary Perquisites.

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Income Tax August 14, 2018 Case Laws AT
Claim of relief u/s 89 - receipt of arrears in lieu of employer's contribution to the newly implemented 'Defined Contribution Scheme' - Section 17(2)(vii) of the Act also treats such a sum as a perquisite. But, to hark back, as per section 17(1)(iv), perquisite is salary and receipt of salary paid in arrears or in advance is entitled to relief under section 89.
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Acts Income Tax
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