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    August 14, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...
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August 14, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging companies.
August 14, 2026   Case Laws Income Tax
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-income challenges.
August 14, 2026   Case Laws Income Tax
Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
August 14, 2026   Case Laws Income Tax
Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
August 14, 2026   Case Laws Income Tax
Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
August 14, 2026   Case Laws Income Tax
Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
August 14, 2026   Case Laws Income Tax
Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
August 14, 2026   Case Laws Income Tax
Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
August 14, 2026   Case Laws Income Tax
Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
August 14, 2026   Case Laws Income Tax
Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
August 14, 2026   Case Laws Income Tax
Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
August 14, 2026   Case Laws Income Tax
COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
August 14, 2026   Case Laws Income Tax
Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
August 14, 2026   Case Laws Income Tax
Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
August 14, 2026   Case Laws Customs
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
August 14, 2026   Case Laws Customs
Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
August 14, 2026   Case Laws Customs
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
August 14, 2026   Case Laws Customs
Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
August 14, 2026   Case Laws SEBI
Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
August 14, 2026   Case Laws IBC
GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.

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Companies Law

Winding up petition - petitioner (minor shareholder) contended...

Court Dismisses Shareholder's Winding Up Petition; Motives Questioned as Intent to Liquidate for Share Sale Suspected.

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Companies Law November 3, 2018 Case Laws HC
Winding up petition - petitioner (minor shareholder) contended that the respondent company is unable to fulfil the objects for which it was incorporated - the bonafide of the petitioner is in doubt - he seems to be only interested in liquidating the company so that he liquidate his shares - petition dismissed.
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Acts Income Tax
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