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    April 22, 2026   Case Laws Income Tax
    Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
    April 22, 2026   Case Laws Income Tax
    Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
    April 22, 2026   Case Laws Income Tax
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    April 22, 2026   Case Laws IBC
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    April 22, 2026   Case Laws IBC
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    April 22, 2026   Case Laws IBC
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    April 21, 2026   Notifications SEBI
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    April 21, 2026   Circulars Customs
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    April 21, 2026   Circulars FEMA
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    April 21, 2026   Circulars Customs
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April 22, 2026   Case Laws Income Tax
Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
April 22, 2026   Case Laws Income Tax
Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
April 22, 2026   Case Laws Income Tax
Aggregated TNMM accepted for linked transactions, with nil ALP and separate receivables adjustment both rejected.
April 22, 2026   Case Laws Customs
RoDTEP eligibility for restricted sugar exports cannot be denied where exports were made under permitted quota and approval.
April 22, 2026   Case Laws Customs
Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
April 22, 2026   Case Laws Customs
Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
April 22, 2026   Case Laws Customs
Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
April 22, 2026   Case Laws Customs
Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
April 22, 2026   Case Laws Customs
DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
April 22, 2026   Case Laws IBC
Admitted homebuyer claims cannot be reopened after plan approval; resolution applicants must honour crystallised liabilities and hand over possession.
April 22, 2026   Case Laws IBC
Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan approval.
April 22, 2026   Case Laws IBC
Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
April 22, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
April 22, 2026   Case Laws IBC
SEBI market-access prohibition triggered insolvency ineligibility under Section 29A(f), barring a resolution plan submission.
April 22, 2026   Case Laws Money Laundering
Territorial jurisdiction under Article 226 fails where the essential cause of action lies outside Delhi and forum conveniens applies.
April 21, 2026   Notifications SEBI
Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
April 21, 2026   Circulars Customs
Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
April 21, 2026   Circulars FEMA
INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
April 21, 2026   Circulars Customs
Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
April 21, 2026   Case Laws GST
Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.

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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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