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    August 29, 2026   Case Laws Income Tax
    Transfer-pricing rules cannot benchmark independently agreed royalty payments without evidence of an associated-enterprise relationship, requiring del...
    August 29, 2026   Case Laws Income Tax
    Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
    August 29, 2026   Case Laws Income Tax
    Cost-to-cost reimbursements exclude value-free third-party expenses from transfer-pricing adjustment, while unsupported salary cross-charges remain ad...
    August 29, 2026   Case Laws Income Tax
    DRP directions bind assessment proceedings, barring protective AMP adjustments and methodology changes through rectification in transfer-pricing asses...
    August 29, 2026   Case Laws Income Tax
    Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
    August 29, 2026   Case Laws Income Tax
    TDS-default expenditure requires proof of prior-year disallowance; unnotified entities cannot claim exemption despite pending writ proceedings.
    August 29, 2026   Case Laws Income Tax
    Double addition of goodwill cannot stand where its book write-off was already added back; depreciation disallowance remained.
    August 29, 2026   Case Laws Income Tax
    Search-related assessment framework governs post-search proceedings, while evidentiary burdens shape loan, cash, and transfer-pricing adjustments.
    August 29, 2026   Case Laws Income Tax
    Trade discount characterisation prevails over tax statement labels when invoice reconciliation establishes the receipts' true nature.
    August 29, 2026   Case Laws Income Tax
    Interest on enhanced compensation remains taxable, while the statutory half deduction must reduce taxable income.
    August 29, 2026   Case Laws Customs
    Reasonable Time for Drawback Recovery invalidates delayed recovery and bank-account attachment where fraud or suppression is not alleged.
    August 29, 2026   Case Laws Customs
    Customs reclassification requires technical evidence; unsupported rejection of mixed-fibre fabric classification cannot sustain duty, interest or pena...
    August 29, 2026   Case Laws Companies Law
    Territorial jurisdiction under Article 226(2) requires substantial nexus and forum convenience, directing the investigation challenge to Mumbai.
    August 29, 2026   Case Laws IBC
    Resolution-plan tax waivers do not cover GST liabilities arising after the plan's specified cut-off, requiring statutory appeal and pre-deposit.
    August 29, 2026   Case Laws Money Laundering
    PMLA provisional attachment challenges must ordinarily follow statutory remedies where no jurisdictional or natural justice exception is established.
    August 29, 2026   Case Laws Money Laundering
    Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
    August 29, 2026   Case Laws Service Tax
    Best-judgment service tax assessments require verified records, while limitation and duplicate recovery constraints govern reassessment.
    August 29, 2026   Case Laws Service Tax
    Wet leasing of compressor equipment remains taxable as supply of tangible goods service where control stays with the owner.
    August 29, 2026   Case Laws Central Excise
    CENVAT credit on contractor-procured capital goods remains available when factory receipt supports captive manufacturing installation.
    August 28, 2026   Notifications Customs
    Customs tariff valuation for edible oils, brass scrap, areca nuts, gold and silver continues under substituted valuation tables.
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August 29, 2026   Case Laws Income Tax
Transfer-pricing rules cannot benchmark independently agreed royalty payments without evidence of an associated-enterprise relationship, requiring deletion of disallowance.
August 29, 2026   Case Laws Income Tax
Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental data.
August 29, 2026   Case Laws Income Tax
Cost-to-cost reimbursements exclude value-free third-party expenses from transfer-pricing adjustment, while unsupported salary cross-charges remain adjusted.
August 29, 2026   Case Laws Income Tax
DRP directions bind assessment proceedings, barring protective AMP adjustments and methodology changes through rectification in transfer-pricing assessments.
August 29, 2026   Case Laws Income Tax
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and margin issues.
August 29, 2026   Case Laws Income Tax
TDS-default expenditure requires proof of prior-year disallowance; unnotified entities cannot claim exemption despite pending writ proceedings.
August 29, 2026   Case Laws Income Tax
Double addition of goodwill cannot stand where its book write-off was already added back; depreciation disallowance remained.
August 29, 2026   Case Laws Income Tax
Search-related assessment framework governs post-search proceedings, while evidentiary burdens shape loan, cash, and transfer-pricing adjustments.
August 29, 2026   Case Laws Income Tax
Trade discount characterisation prevails over tax statement labels when invoice reconciliation establishes the receipts' true nature.
August 29, 2026   Case Laws Income Tax
Interest on enhanced compensation remains taxable, while the statutory half deduction must reduce taxable income.
August 29, 2026   Case Laws Customs
Reasonable Time for Drawback Recovery invalidates delayed recovery and bank-account attachment where fraud or suppression is not alleged.
August 29, 2026   Case Laws Customs
Customs reclassification requires technical evidence; unsupported rejection of mixed-fibre fabric classification cannot sustain duty, interest or penalties.
August 29, 2026   Case Laws Companies Law
Territorial jurisdiction under Article 226(2) requires substantial nexus and forum convenience, directing the investigation challenge to Mumbai.
August 29, 2026   Case Laws IBC
Resolution-plan tax waivers do not cover GST liabilities arising after the plan's specified cut-off, requiring statutory appeal and pre-deposit.
August 29, 2026   Case Laws Money Laundering
PMLA provisional attachment challenges must ordinarily follow statutory remedies where no jurisdictional or natural justice exception is established.
August 29, 2026   Case Laws Money Laundering
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictions.
August 29, 2026   Case Laws Service Tax
Best-judgment service tax assessments require verified records, while limitation and duplicate recovery constraints govern reassessment.
August 29, 2026   Case Laws Service Tax
Wet leasing of compressor equipment remains taxable as supply of tangible goods service where control stays with the owner.
August 29, 2026   Case Laws Central Excise
CENVAT credit on contractor-procured capital goods remains available when factory receipt supports captive manufacturing installation.
August 28, 2026   Notifications Customs
Customs tariff valuation for edible oils, brass scrap, areca nuts, gold and silver continues under substituted valuation tables.

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Income Tax

Validity of Notice issued u/s 142(1) - Anonymous Donations -...

Court Rules Writ Petition Challenging Section 142(1) Notice on Gurudwara Charity Box Donations Not Maintainable.

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Income Tax January 21, 2019 Case Laws HC
Validity of Notice issued u/s 142(1) - Anonymous Donations - 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara - writ petition is not maintainable.
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Acts Income Tax
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