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    June 9, 2026   Case Laws Income Tax
    Foreign asset disclosure in a substituted return can defeat penalty for an earlier omission when assessment accepts it.
    June 9, 2026   Case Laws Income Tax
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    June 8, 2026   Circulars IBC
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June 9, 2026   Case Laws Income Tax
Foreign asset disclosure in a substituted return can defeat penalty for an earlier omission when assessment accepts it.
June 9, 2026   Case Laws Income Tax
Comparability filters in TNMM require upfront R&D screening and broadly similar turnover scales for software services.
June 9, 2026   Case Laws Income Tax
Functional comparability in wholesale auto-component trading excludes retail and after-sales comparables, deleting transfer pricing adjustments
June 9, 2026   Case Laws Income Tax
Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim remanded.
June 9, 2026   Case Laws Income Tax
Pass-through LLC self-dealing defeats transfer pricing adjustment; linked receivables and profit recomputation were also deleted.
June 9, 2026   Case Laws Income Tax
Transfer pricing comparability: predominantly manufacturing comparables were excluded, and IT support charges were not fixed at nil.
June 9, 2026   Case Laws Income Tax
Substantial compliance in transfer pricing documentation defeats penalty for diamond trade record shortfall where arm's length pricing stood accepted
June 9, 2026   Case Laws Income Tax
Double taxation through rectification was impermissible where income already shown under proper heads was added again to business income.
June 9, 2026   Case Laws Income Tax
Bona fide return error defeats misreporting penalty where no specific statutory clause is identified in assessment.
June 9, 2026   Case Laws Income Tax
Interest computation in return processing restored for fresh factual verification and de novo adjudication.
June 9, 2026   Case Laws Income Tax
Revisional power under section 264 cannot worsen assessee's position; cash deposits explained from past salary savings.
June 9, 2026   Case Laws Income Tax
Fair market value of surrendered tenancy rights can determine cost of acquisition for redeveloped property gains
June 9, 2026   Case Laws Customs
Customs valuation enhancement fails when based on a retracted statement and non-comparable contemporaneous import invoices.
June 9, 2026   Case Laws Service Tax
Transportation charges and foreign-branch services were held outside service tax, while disclosed records defeated extended limitation.
June 9, 2026   Case Laws Service Tax
Negative list treatment for food grain transport without consignment notes defeats service tax and extended limitation demand.
June 9, 2026   Case Laws Indian Laws
Arbitration clause confined to work-execution disputes; tax reimbursement claim under separate taxes clause was non-arbitrable on referral review.
June 8, 2026   Notifications Money Laundering
Financial intelligence sharing expanded to include the Directorate of Naval Intelligence under the PMLA notification.
June 8, 2026   Notifications Customs
Common adjudicating authority appointed for specified customs show cause notices against an importer
June 8, 2026   Notifications FEMA
Export proceeds realisation period cut from fifteen months to nine months under amended FEMA export regulations.
June 8, 2026   Circulars IBC
Standard claim, consent and proxy formats prescribed for personal guarantor insolvency resolution processes.

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Income Tax

Non deduction of TDS u/s 195 - CIT(A) has rightly observed that...

Assessing Officer Misapplies Section 40(a)(ia) for Foreign Payments; CIT(A) Corrects Using Section 40(a)(i) for TDS Issue.

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Income Tax November 6, 2018 Case Laws AT
Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia).
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