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    May 20, 2026   Case Laws Income Tax
    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
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    Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
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    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
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    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
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    May 20, 2026   Case Laws Customs
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    SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
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    May 20, 2026   Case Laws Service Tax
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    Delayed payment charges in stock broking and DEMAT services: negative list relief for brokerage, tax upheld for DEMAT defaults.
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    May 19, 2026   Notifications DGFT
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May 20, 2026   Case Laws Income Tax
Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
May 20, 2026   Case Laws Income Tax
Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
May 20, 2026   Case Laws Income Tax
Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
May 20, 2026   Case Laws Income Tax
Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
May 20, 2026   Case Laws Income Tax
Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
May 20, 2026   Case Laws Income Tax
Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign travel.
May 20, 2026   Case Laws Customs
Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
May 20, 2026   Case Laws Customs
SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
May 20, 2026   Case Laws Customs
Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.
May 20, 2026   Case Laws Customs
Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.
May 20, 2026   Case Laws Customs
Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
May 20, 2026   Case Laws Customs
Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
May 20, 2026   Case Laws IBC
Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
May 20, 2026   Case Laws IBC
Cash collateral adjustment does not erase default; Section 7 insolvency application restored for fresh consideration.
May 20, 2026   Case Laws IBC
Recall of merits order rejected where party participated; limitation under IBC not saved by belated recall or writ proceedings.
May 20, 2026   Case Laws FEMA
FDI as equity is not borrowing in rupees; downstream investment and trust-based penalties failed on the notice and facts.
May 20, 2026   Case Laws Service Tax
Reverse charge on foreign remittances fails where payments relate to goods imports, overseas services, reimbursements, and revenue-neutral entries.
May 20, 2026   Case Laws Service Tax
Delayed payment charges in stock broking and DEMAT services: negative list relief for brokerage, tax upheld for DEMAT defaults.
May 20, 2026   Case Laws Service Tax
Scientific and technical consultancy tax fails where inter-governmental technology transfer does not involve a qualifying technical provider.
May 19, 2026   Notifications DGFT
Import policy for specified silver bars tightened: classification moved from free import to restricted status under revised conditions.

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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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Acts Income Tax
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