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    April 11, 2026   Case Laws Income Tax
    Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
    April 11, 2026   Case Laws Income Tax
    Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
    April 11, 2026   Case Laws Income Tax
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    April 11, 2026   Case Laws Customs
    Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
    April 11, 2026   Case Laws Customs
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    April 10, 2026   Notifications Customs
    Anti-dumping duty notification updated to reflect a producer name change for industrial laser machine imports.
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April 11, 2026   Case Laws Income Tax
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must track LIBOR.
April 11, 2026   Case Laws Income Tax
Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
April 11, 2026   Case Laws Income Tax
Pecuniary jurisdiction under CBDT instruction invalidated notice issued by officer lacking competence, quashing the assessment.
April 11, 2026   Case Laws Income Tax
Fair market rent and related-party salary claims were accepted where evidence showed reasonable rent and genuine business services.
April 11, 2026   Case Laws Benami Property
Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
April 11, 2026   Case Laws Customs
Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
April 11, 2026   Case Laws Customs
Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
April 11, 2026   Case Laws Customs
Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
April 11, 2026   Case Laws Customs
Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
April 11, 2026   Case Laws Customs
Misdeclaration of imported goods justified rejection of declared value, reassessment on similar goods data, and upholding confiscation and penalty.
April 11, 2026   Case Laws Customs
IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.
April 11, 2026   Case Laws Customs
Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.
April 11, 2026   Case Laws IBC
Belated operational creditor claim rejected for lack of verification and failure to support proof during CIRP.
April 11, 2026   Case Laws IBC
Statutory limitation under insolvency law cannot be extended by time spent in writ proceedings when alternate remedy exists.
April 11, 2026   Case Laws IBC
Limitation for personal guarantor insolvency runs from actual invocation of guarantee; earlier default notices do not start time.
April 11, 2026   Case Laws FEMA
NRNR account contravention penalty upheld, but confiscation set aside for lack of reasons and no factual justification.
April 11, 2026   Case Laws Money Laundering
PMLA committal to Special Court is mandatory once cognizance is taken; delay or trial stage cannot prevent transfer.
April 10, 2026   Notifications SEZ
Special Economic Zone notification, Approval Committee constitution and deemed Inland Container Depot status under customs law
April 10, 2026   Notifications Customs
Anti-dumping duty notification updated to reflect a producer name change for industrial laser machine imports.
April 10, 2026   Circulars Customs
Transshipment bond terms amended for FedEx, with revised bond validity and bank guarantee waiver retained.

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Income Tax

TDS u/s 195 - Disallowing assessee’s export commission payments o...

Export Commission Payments Allowed: No TDS Needed u/s 195 Due to No Tax Liability in India.

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Income Tax January 18, 2019 Case Laws AT
TDS u/s 195 - Disallowing assessee’s export commission payments on account of non-deduction of TDS thereby invoking sec. 40(a)(i) - Since there is no tax liability in India on such income, there is not TDS liability u/s 195
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