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    November 7, 2026   Case Laws Income Tax
    Residential-house reinvestment exemption remains available in reassessment despite no original return when prescribed investment conditions are met.
    November 7, 2026   Case Laws Income Tax
    Accommodation-entry information supports reassessment when independently assessed, while receipts matched by sales may attract fact-specific profit ta...
    November 7, 2026   Case Laws Income Tax
    Exempt-income investment disallowance cannot exceed exempt income; sufficient interest-free funds prevent interest disallowance without proven borrowi...
    November 7, 2026   Case Laws Income Tax
    Rectification of Tribunal orders excludes review where no obvious mistake appears on the record and reconsideration is sought.
    November 7, 2026   Case Laws Income Tax
    Support-service cost recharges are not technical service fees solely because professional expertise delivers commercial benefits to recipients.
    November 7, 2026   Case Laws Income Tax
    Brokerage commission benchmarking and investment advisory comparability depend on functional differences, economic circumstances and the services prov...
    November 7, 2026   Case Laws Income Tax
    Business loss set-off and timely filing are assessed against the deadline applicable to a required transfer pricing report.
    November 7, 2026   Case Laws Income Tax
    Nominee shareholding and signing authority alone do not establish ownership of offshore company funds for undisclosed asset taxation.
    November 7, 2026   Case Laws Income Tax
    Judicial restraint on tax deduction prevents default liability for leave travel concession involving foreign travel despite the domestic-travel exempt...
    November 7, 2026   Case Laws Income Tax
    Foreign bank accounts and undisclosed assets: employment savings and reinvestment evidence must be assessed before taxation.
    November 7, 2026   Case Laws Income Tax
    Unexplained cash credits and accommodation loans require proof of genuine borrowing; repayment alone does not establish loan genuineness.
    November 7, 2026   Case Laws Income Tax
    Previously taxed bad-debt recoveries cannot be taxed twice; foreign tax, withholding and collection credits require verification and reconciliation.
    November 7, 2026   Case Laws Customs
    Export overvaluation and benefit recovery can be examined without reassessment, subject to evidence and mandatory procedural safeguards.
    November 7, 2026   Case Laws Customs
    Special Additional Duty refunds on imported almonds must meet the duty-payment filing deadline despite subsequent sale
    November 7, 2026   Case Laws Customs
    Customs penalties for alleged smuggling conspiracy require proof of intent and a connection to the specific import.
    November 7, 2026   Case Laws Customs
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    November 7, 2026   Case Laws Customs
    Steam coal classification depends on statutory rank and testing, while customs duty exemption requires the notified description and tariff item.
    November 7, 2026   Case Laws Customs
    Car-seat covering sheets requiring further manufacturing qualify as plastic articles for nil India-Korea preferential customs duty.
    November 7, 2026   Case Laws Customs
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    November 7, 2026   Case Laws IBC
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November 7, 2026   Case Laws Income Tax
Residential-house reinvestment exemption remains available in reassessment despite no original return when prescribed investment conditions are met.
November 7, 2026   Case Laws Income Tax
Accommodation-entry information supports reassessment when independently assessed, while receipts matched by sales may attract fact-specific profit taxation.
November 7, 2026   Case Laws Income Tax
Exempt-income investment disallowance cannot exceed exempt income; sufficient interest-free funds prevent interest disallowance without proven borrowing.
November 7, 2026   Case Laws Income Tax
Rectification of Tribunal orders excludes review where no obvious mistake appears on the record and reconsideration is sought.
November 7, 2026   Case Laws Income Tax
Support-service cost recharges are not technical service fees solely because professional expertise delivers commercial benefits to recipients.
November 7, 2026   Case Laws Income Tax
Brokerage commission benchmarking and investment advisory comparability depend on functional differences, economic circumstances and the services provided.
November 7, 2026   Case Laws Income Tax
Business loss set-off and timely filing are assessed against the deadline applicable to a required transfer pricing report.
November 7, 2026   Case Laws Income Tax
Nominee shareholding and signing authority alone do not establish ownership of offshore company funds for undisclosed asset taxation.
November 7, 2026   Case Laws Income Tax
Judicial restraint on tax deduction prevents default liability for leave travel concession involving foreign travel despite the domestic-travel exemption limit.
November 7, 2026   Case Laws Income Tax
Foreign bank accounts and undisclosed assets: employment savings and reinvestment evidence must be assessed before taxation.
November 7, 2026   Case Laws Income Tax
Unexplained cash credits and accommodation loans require proof of genuine borrowing; repayment alone does not establish loan genuineness.
November 7, 2026   Case Laws Income Tax
Previously taxed bad-debt recoveries cannot be taxed twice; foreign tax, withholding and collection credits require verification and reconciliation.
November 7, 2026   Case Laws Customs
Export overvaluation and benefit recovery can be examined without reassessment, subject to evidence and mandatory procedural safeguards.
November 7, 2026   Case Laws Customs
Special Additional Duty refunds on imported almonds must meet the duty-payment filing deadline despite subsequent sale
November 7, 2026   Case Laws Customs
Customs penalties for alleged smuggling conspiracy require proof of intent and a connection to the specific import.
November 7, 2026   Case Laws Customs
Gold smuggling allegations demand timely reasonable belief for reverse burden, admissible statements and evidence beyond travel records.
November 7, 2026   Case Laws Customs
Steam coal classification depends on statutory rank and testing, while customs duty exemption requires the notified description and tariff item.
November 7, 2026   Case Laws Customs
Car-seat covering sheets requiring further manufacturing qualify as plastic articles for nil India-Korea preferential customs duty.
November 7, 2026   Case Laws Customs
Customs broker licence suspension requires independently established urgency; importer fraud alone does not establish breach of advisory duties.
November 7, 2026   Case Laws IBC
Financial debt default triggers insolvency admission, while unpaid settlement deposits and statutory withdrawal limits constrain settlement options.

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Income Tax

Disallowance of provision for maintenance and free...

Maintenance and Warranty Provisions Must Be Included in Book Profit Calculation u/s 115JB.

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Income Tax July 31, 2019 Case Laws AT
Disallowance of provision for maintenance and free service/warranty in computation of book profit u/s 115JB - such liabilities cannot be regarded as contingent liability, what is certain is the incurring of liability notwithstanding estimation thereof with reasonable certainty irrespective of actual quantification latter on - the liability is in praesenti though it is likely to be discharged at a future date - no adjustment
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