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    August 4, 2026   Case Laws Income Tax
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
    August 4, 2026   Case Laws Income Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
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    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
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    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case Laws Income Tax
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    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
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    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
    August 4, 2026   Case Laws FEMA
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August 4, 2026   Case Laws Income Tax
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the claim.
August 4, 2026   Case Laws Income Tax
Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
August 4, 2026   Case Laws Income Tax
TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
August 4, 2026   Case Laws Income Tax
Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
August 4, 2026   Case Laws Income Tax
Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
August 4, 2026   Case Laws Income Tax
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.
August 4, 2026   Case Laws Income Tax
Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
August 4, 2026   Case Laws Income Tax
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
August 4, 2026   Case Laws Income Tax
Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
August 4, 2026   Case Laws Income Tax
Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
August 4, 2026   Case Laws Income Tax
Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
August 4, 2026   Case Laws Income Tax
Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
August 4, 2026   Case Laws Income Tax
Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
August 4, 2026   Case Laws Customs
Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
August 4, 2026   Case Laws Customs
Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
August 4, 2026   Case Laws Customs
Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
August 4, 2026   Case Laws Customs
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or antibiotic.
August 4, 2026   Case Laws Companies Law
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitation.
August 4, 2026   Case Laws FEMA
Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
August 4, 2026   Case Laws FEMA
FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.

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Income Tax

TDS u/s 194J - roaming charges paid by it to other service...

No TDS on Telecom Roaming Charges: Payments Not Technical Services u/s 194J.

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Income Tax August 16, 2019 Case Laws AT
TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as envisaged in section 194J, therefore, no tax is de ductible at source u/s 194J on payment of roaming charges to the OTOs and the assessee therefore cannot be treated as an assessee in default
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