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    September 2, 2026   Case Laws Income Tax
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September 2, 2026   Case Laws Income Tax
Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or renewal refusal.
September 2, 2026   Case Laws Income Tax
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudication.
September 2, 2026   Case Laws Income Tax
Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
September 2, 2026   Case Laws Income Tax
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-reporting.
September 2, 2026   Case Laws Income Tax
Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
September 2, 2026   Case Laws Income Tax
Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
September 2, 2026   Case Laws Income Tax
Commercial expediency supports interest deductions for strategic group investments, while sufficient interest-free funds defeat borrowing-cost disallowances.
September 2, 2026   Case Laws Income Tax
Functional comparability excludes branded, high-end and outsourced providers from BPO transfer-pricing benchmarking, sustaining adjustment deletion.
September 2, 2026   Case Laws Income Tax
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded.
September 2, 2026   Case Laws Income Tax
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional interest fail.
September 2, 2026   Case Laws Income Tax
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expansion capacity.
September 2, 2026   Case Laws Income Tax
Cost of acquisition includes one-time developer charges directly linked to acquiring residential property and its enduring amenities.
September 2, 2026   Case Laws Income Tax
Beneficial treaty choice under section 90(2) permits capital-loss set-off and carry-forward despite India-Mauritius DTAA treatment.
September 2, 2026   Case Laws Income Tax
Welfare-fund ceilings, absent exempt income, and customer-bill recoveries determine deductibility of employment-related business expenditure.
September 2, 2026   Case Laws Customs
FSSAI food-conformity clearance limits customs reclassification and supports release without bank guarantee, pending fresh certification before sale.
September 2, 2026   Case Laws Customs
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication.
September 2, 2026   Case Laws Customs
Interest on refunded investigation deposits runs from voluntary payment until refund, despite prompt refund-claim sanction.
September 2, 2026   Case Laws Customs
AIFTA origin verification failures prevent preferential tariff denial and extended limitation for alleged certificate fraud.
September 2, 2026   Case Laws Companies Law
Limitation for official liquidator claims extends through excluded winding-up time, preserving claims filed within the aggregate statutory period.
September 2, 2026   Case Laws SEBI
Competing open-offer timelines require announcement within fifteen working days; offer letters cannot reset the statutory clock.

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Income Tax

Revision u/s 263 - AO was bound to follow the direction given by...

Principal CIT Exceeded Authority by Revising AO's Order; AO Followed Tribunal's Directions u/ss 143(3) and 254.

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Income Tax June 15, 2019 Case Laws AT
Revision u/s 263 - AO was bound to follow the direction given by the Tribunal while passing order in u/s 143(3) r.w.s 254 and not permitted to deal with any other issue as it would have resulted in judicial indiscipline, accordingly, only tested the genuineness of the five sundry creditors, such order cannot be termed as erroneous - Pr. CIT exceeded the jurisdiction by invoking the powers u/s 263
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