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    May 5, 2026   Case Laws GST
    Composite GST assessment orders cannot span multiple financial years; such an order was set aside and year-wise proceedings permitted.
    May 5, 2026   Case Laws Income Tax
    Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
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    Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
    May 5, 2026   Case Laws Income Tax
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    May 5, 2026   Case Laws Income Tax
    Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
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May 5, 2026   Case Laws GST
Composite GST assessment orders cannot span multiple financial years; such an order was set aside and year-wise proceedings permitted.
May 5, 2026   Case Laws Income Tax
Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
May 5, 2026   Case Laws Income Tax
Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
May 5, 2026   Case Laws Income Tax
Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
May 5, 2026   Case Laws Income Tax
Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
May 5, 2026   Case Laws Income Tax
Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
May 5, 2026   Case Laws Income Tax
Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
May 5, 2026   Case Laws Income Tax
Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
May 5, 2026   Case Laws Income Tax
Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
May 5, 2026   Case Laws Income Tax
Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
May 5, 2026   Case Laws Income Tax
Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
May 5, 2026   Case Laws Income Tax
Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.
May 5, 2026   Case Laws Income Tax
Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
May 5, 2026   Case Laws Benami Property
Benami transaction through routed cash through a third party account was upheld, with attachment restricted to the reduced amount.
May 5, 2026   Case Laws Customs
Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
May 5, 2026   Case Laws FEMA
Foreign exchange restriction under FERA did not apply where an NRE cheque was received in Indian currency without unauthorised conversion.
May 5, 2026   Case Laws FEMA
Forgery allegations in share transfer documents failed where no corroborative evidence displaced the recorded FEMA compliance.
May 5, 2026   Case Laws Money Laundering
PMLA bail and speedy trial concerns supported release where only a limited derivative role was alleged.
May 5, 2026   Case Laws Money Laundering
Money-laundering attachment can extend to equivalent value property and third-party assets despite later settlement or discharge.
May 5, 2026   Case Laws Service Tax
Sovereign functions and statutory fees were outside service tax, so a forest officer faced no tax liability.

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Income Tax

LTCG - Deduction u/s 54 - purchase of residential house - once...

Taxpayer Wins Deduction Claim for Residential House Purchase u/s 54; Evidence Supports Claim Over Speculation.

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Income Tax November 7, 2019 Case Laws AT
LTCG - Deduction u/s 54 - purchase of residential house - once the assessee has brought on record the evidence to show that the house was in existence and the plot of land was purchased vide registered sale deed, then in the absence of contrary material to disprove the said fact, the claim of the assessee cannot be denied merely on suspicion and conjectures.
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Acts Income Tax
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