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    July 4, 2026   Case Laws Income Tax
    Treaty rate limits dividend distribution tax on Swiss shareholder dividends; excess tax refund directed under applicable treaty
    July 4, 2026   Case Laws Income Tax
    MAT exclusion for SEZ income, section 14A cap and strict proof of SEZ deductions shaped liability outcomes.
    July 4, 2026   Case Laws Income Tax
    Consequential depreciation on non-compete fee upheld; TV serial production costs allowed, subscription revenue remanded for factual verification.
    July 4, 2026   Case Laws Income Tax
    Fresh allotment breaks link with earlier valuation date; disputed stamp duty value sent back for DVO review
    July 4, 2026   Case Laws Income Tax
    Royalty versus copyrighted article: software subscriptions were not taxable, while customer-specific professional services were treated as FTS/FIS.
    July 4, 2026   Case Laws Income Tax
    Prior period expense crystallisation, ESOP discount deduction, and demerger loss carry forward turned on evidence and strict statutory compliance.
    July 4, 2026   Case Laws Income Tax
    Rebate under the new tax regime extends to special-rate short-term capital gains tax when income stays below threshold
    July 4, 2026   Case Laws Income Tax
    Net winnings and updated return verification determine tax treatment of online gaming gains and duplicate disallowances.
    July 4, 2026   Case Laws Income Tax
    Recorded satisfaction and independent proof are required before cash-receipt penalties can be imposed for alleged cash receipts
    July 4, 2026   Case Laws Income Tax
    Franchise right depreciation on full actual cost, while cash-payment disallowance and service-expense claims were tested under tax rules
    July 4, 2026   Case Laws Income Tax
    Beneficial rebate under section 87A could not be denied on short-term capital gains absent express statutory exclusion.
    July 4, 2026   Case Laws Income Tax
    Completed search assessments need incriminating material; DIN defects in section 153D approval do not by themselves invalidate proceedings.
    July 4, 2026   Case Laws Income Tax
    Joint development agreement and capital gains: no immediate transfer where consideration was only a future share in constructed property.
    July 4, 2026   Case Laws Customs
    Burden of proof for exotic wildlife smuggling failed without corroborative evidence, so confiscation and penalty were set aside
    July 4, 2026   Case Laws Customs
    Essential character test: e-rickshaw parts without motor and battery could not be classified as CKD vehicles.
    July 4, 2026   Case Laws Customs
    Conscious involvement required for export-fraud penalties; suspicion and uncorroborated evidence cannot sustain broker liability alone.
    July 4, 2026   Case Laws Customs
    ELFA diagnostic kits treated as ELISA kits for exemption; misdeclaration, extended limitation and IGST penalties fail.
    July 4, 2026   Case Laws Customs
    Classification of replacement filter cartridges as dedicated parts of filtration machinery under tariff item 8421 99 00
    July 4, 2026   Case Laws Companies Law
    Interrogatories in oppression and mismanagement claims are allowed when tied to pleaded allegations and material facts.
    July 4, 2026   Case Laws Companies Law
    Bona fide purchaser rights in liquidation upheld, as registered pre-winding-up plot sales survived RBI objection and fraudulent preference challenge.
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July 4, 2026   Case Laws Income Tax
Treaty rate limits dividend distribution tax on Swiss shareholder dividends; excess tax refund directed under applicable treaty
July 4, 2026   Case Laws Income Tax
MAT exclusion for SEZ income, section 14A cap and strict proof of SEZ deductions shaped liability outcomes.
July 4, 2026   Case Laws Income Tax
Consequential depreciation on non-compete fee upheld; TV serial production costs allowed, subscription revenue remanded for factual verification.
July 4, 2026   Case Laws Income Tax
Fresh allotment breaks link with earlier valuation date; disputed stamp duty value sent back for DVO review
July 4, 2026   Case Laws Income Tax
Royalty versus copyrighted article: software subscriptions were not taxable, while customer-specific professional services were treated as FTS/FIS.
July 4, 2026   Case Laws Income Tax
Prior period expense crystallisation, ESOP discount deduction, and demerger loss carry forward turned on evidence and strict statutory compliance.
July 4, 2026   Case Laws Income Tax
Rebate under the new tax regime extends to special-rate short-term capital gains tax when income stays below threshold
July 4, 2026   Case Laws Income Tax
Net winnings and updated return verification determine tax treatment of online gaming gains and duplicate disallowances.
July 4, 2026   Case Laws Income Tax
Recorded satisfaction and independent proof are required before cash-receipt penalties can be imposed for alleged cash receipts
July 4, 2026   Case Laws Income Tax
Franchise right depreciation on full actual cost, while cash-payment disallowance and service-expense claims were tested under tax rules
July 4, 2026   Case Laws Income Tax
Beneficial rebate under section 87A could not be denied on short-term capital gains absent express statutory exclusion.
July 4, 2026   Case Laws Income Tax
Completed search assessments need incriminating material; DIN defects in section 153D approval do not by themselves invalidate proceedings.
July 4, 2026   Case Laws Income Tax
Joint development agreement and capital gains: no immediate transfer where consideration was only a future share in constructed property.
July 4, 2026   Case Laws Customs
Burden of proof for exotic wildlife smuggling failed without corroborative evidence, so confiscation and penalty were set aside
July 4, 2026   Case Laws Customs
Essential character test: e-rickshaw parts without motor and battery could not be classified as CKD vehicles.
July 4, 2026   Case Laws Customs
Conscious involvement required for export-fraud penalties; suspicion and uncorroborated evidence cannot sustain broker liability alone.
July 4, 2026   Case Laws Customs
ELFA diagnostic kits treated as ELISA kits for exemption; misdeclaration, extended limitation and IGST penalties fail.
July 4, 2026   Case Laws Customs
Classification of replacement filter cartridges as dedicated parts of filtration machinery under tariff item 8421 99 00
July 4, 2026   Case Laws Companies Law
Interrogatories in oppression and mismanagement claims are allowed when tied to pleaded allegations and material facts.
July 4, 2026   Case Laws Companies Law
Bona fide purchaser rights in liquidation upheld, as registered pre-winding-up plot sales survived RBI objection and fraudulent preference challenge.

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Income Tax

Clarification with respect to assessment of Startup Companies...

New Guidance on Startup Share Valuation u/s 56(2)(viib) of Income-tax Act to Ensure Fair Tax Treatment.

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Income Tax August 12, 2019 Circulars
Clarification with respect to assessment of Startup Companies involving application of section 56(2) (viib) of the Income-tax Act, 1961
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Acts Income Tax
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