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    May 2, 2026   Case Laws Income Tax
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May 2, 2026   Case Laws Income Tax
Retraction of search statement and lack of corroboration cannot sustain an addition without independent incriminating material.
May 2, 2026   Case Laws Income Tax
Charitable exemption denied where routed donations were used through the assessee's account as part of a tax-claim arrangement.
May 2, 2026   Case Laws Income Tax
Inordinate delay in recording section 153C satisfaction quashes search-related proceedings, while parallel reassessment did not defeat jurisdiction.
May 2, 2026   Case Laws Income Tax
RBI penalty deduction allowed, CSR disallowance sustained, and fresh appellate claims remitted for merits consideration.
May 2, 2026   Case Laws Income Tax
Trust accumulation under section 11(2) upheld where purposes matched objects and fixed deposits were permissible investments.
May 2, 2026   Case Laws Income Tax
Taxability of grant interest, TDS credit and MAT adjustments turned on Rule 37BA, section 115JB and section 234A limits
May 2, 2026   Case Laws Income Tax
Transfer pricing, branch expense, and head-office interest issues resolved in assessee's favour by the Tribunal.
May 2, 2026   Case Laws Income Tax
TNMM comparability turns on material margin distortion, turnover filters, and functional analysis in transfer pricing benchmarking.
May 2, 2026   Case Laws Income Tax
Evidence-based remand in business expense, transfer pricing and TDS credit dispute; clerical error did not defeat credit note genuineness.
May 2, 2026   Case Laws Customs
Knowing facilitation of diverted duty-free imports attracts penalty where transport to unauthorised premises shows awareness of breach.
May 2, 2026   Case Laws Customs
Functional classification of analytical apparatus rejected reclassification of an aerosol generator and defeated extended limitation.
May 2, 2026   Case Laws Customs
Court-directed deposit refund attracts interest under the interim order, not only under statutory refund rules.
May 2, 2026   Case Laws Companies Law
Statutory appellate remedy and limitation: Section 14 relief denied, and the company appeal was dismissed as time-barred.
May 2, 2026   Case Laws Companies Law
Res judicata bars ed company litigation where substantially identical reliefs revive a concluded corporate dispute.
May 2, 2026   Case Laws IBC
Clean slate theory under IBC extinguishes pre-resolution statutory dues not covered by an approved resolution plan.
May 2, 2026   Case Laws IBC
Recall under Rule 11 cannot reopen a merits order or act as a disguised review after appellate affirmation.
May 2, 2026   Case Laws IBC
Acknowledgment of liability and limitation under insolvency law: fresh limitation period and court-closure rule applied.
May 2, 2026   Case Laws FEMA
FEMA liability for unrealised export proceeds upheld where reasonable steps were not proved and partners were personally answerable.
May 2, 2026   Case Laws Money Laundering
Section 32A immunity protects corporate debtor assets after resolution plan approval and qualifying change in management.
May 2, 2026   Case Laws Service Tax
Job-work classification and agricultural exemption sustained for tobacco processing; manpower supply treatment rejected on contract terms.

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Income Tax

TDS u/s 195 - Intangible business connections - payment in...

TDS Liability for Payments to Oscar-Winning Celebrity: Section 195 Applies Due to Taxable Income from Intangible Business Connections.

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Income Tax March 23, 2020 Case Laws AT
TDS u/s 195 - Intangible business connections - payment in respect of an appearance made by an Oscar award winning celebrity, for an appearance made by him at Dubai (UAE) - The income embedded in payment to the international celebrity, for participation in Dubai A8L launch event, was taxable in India. As a corollary to these findings, in our considered view, the assessee had the liability to withhold taxes from payment made for appearance made by the celebrity at Dubai A8L launch event - AT
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