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    April 29, 2026   Case Laws Income Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case Laws Income Tax
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    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
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    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
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April 29, 2026   Case Laws Income Tax
CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
April 29, 2026   Case Laws Income Tax
TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
April 29, 2026   Case Laws Income Tax
Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
April 29, 2026   Case Laws Income Tax
Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
April 29, 2026   Case Laws Income Tax
TDS on immovable property transfers and remand for verification of other payments in default proceedings
April 29, 2026   Case Laws Income Tax
Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
April 29, 2026   Case Laws Income Tax
TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
April 29, 2026   Case Laws Income Tax
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
April 29, 2026   Case Laws Customs
Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
April 29, 2026   Case Laws Customs
Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
April 29, 2026   Case Laws Customs
Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
April 29, 2026   Case Laws Customs
Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
April 29, 2026   Case Laws Companies Law
Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
April 29, 2026   Case Laws IBC
Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
April 29, 2026   Case Laws IBC
Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
April 29, 2026   Case Laws IBC
Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
April 28, 2026   Circulars FEMA
OTC INR derivative reporting expands to related parties globally, with phased coverage thresholds and two-day reporting timelines.

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Income Tax

Transfer of case - Validity of the assessment orders passed by...

Assessment Orders Challenged: Invalid Jurisdiction u/s 143(1) and 143(3); Orders Deemed Unlawful and Annulled.

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Income Tax March 25, 2020 Case Laws AT
Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by the Addl.CIT without any transfer of jurisdiction in his favour - the assessment order passed by him u/s 143(3) is without jurisdiction, illegal, bad in law and hence ought to be quashed. - AT
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Acts Income Tax
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