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September 17, 2026   Case Laws Income Tax
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deductible.
September 17, 2026   Case Laws Income Tax
Service permanent establishment requirements exclude remote cost-to-cost reimbursements from Indian tax where no personnel are physically present.
September 17, 2026   Case Laws Income Tax
Section 263 revision requires a genuine assessment error; unchecked borrowed-fund use warranted fresh interest-capitalisation examination.
September 17, 2026   Case Laws Income Tax
Tonnage tax shipping income excludes non-core receipts, while commercially expedient maritime sponsorship remains deductible business expenditure.
September 17, 2026   Case Laws Income Tax
Limitation for final assessment requires timely completion after time-barred DRP objections; otherwise, the assessment is void.
September 17, 2026   Case Laws Income Tax
Proof of cash receipt is essential before imposing penalties for alleged violations of cash-transaction restrictions.
September 17, 2026   Case Laws Income Tax
Foreign-contribution disclosure mismatches require substantive reconciliation, preventing automatic treatment of separately reported interest income as undisclosed income.
September 17, 2026   Case Laws Income Tax
Business expenditure after branch transfer requires verification of retained assets and related legal expenses before deductibility is determined.
September 17, 2026   Case Laws Income Tax
Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.
September 17, 2026   Case Laws Benami Property
Statutory sequence for benami attachment invalidates approval obtained before notice to the alleged benamidar, requiring fresh action under law.
September 17, 2026   Case Laws Customs
Writ jurisdiction over customs prohibition claims survives alternative remedies where statutory basis and objective legal standards are disputed.
September 17, 2026   Case Laws Customs
Statutory limits on provisional attachment require bank accounts to be defrozen when the permitted attachment period expires.
September 17, 2026   Case Laws Customs
Transitional protection for restricted gold imports can cover genuine prepaid contracts despite absence of irrevocable commercial letters of credit.
September 17, 2026   Case Laws Customs
Reasonable belief for gold seizure governs statutory burden, confiscation, and penalties where smuggling lacks evidentiary support.
September 17, 2026   Case Laws Customs
Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Entry.
September 17, 2026   Case Laws IBC
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearing.
September 17, 2026   Case Laws IBC
Interim insolvency moratorium does not halt cheque-dishonour prosecution, preserving negotiable instrument credibility and commercial discipline.
September 17, 2026   Case Laws IBC
IBC appeal limitation permits only a narrowly condonable delay, rendering belated challenges to CIRP revival not maintainable.
September 17, 2026   Case Laws Money Laundering
Discharge-stage scrutiny requires strong suspicion, not trial-level evidence, where records and statements link accused to money-laundering.
September 17, 2026   Case Laws Service Tax
Recipient-funded renovations lack nexus with renting service and cannot increase taxable rental consideration or support penalties.

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Assessments u/s 153A - basis of the Special Auditor’s Report u/s ...

Section 153A: No Additions in Unabated Assessments Without Incriminating Documents Seized During Search.

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Income Tax April 17, 2019 Case Laws HC
Assessments u/s 153A - basis of the Special Auditor’s Report u/s 142(2A) - no addition can be made in unabated assessment u/s 153A(1)(b) unless it is based upon incriminating documents seized/impounded during the course of search
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