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    June 16, 2026   Case Laws Income Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case Laws Income Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case Laws Income Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
    June 16, 2026   Case Laws Income Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case Laws Income Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case Laws Income Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case Laws Income Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case Laws Income Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
    June 16, 2026   Case Laws Income Tax
    Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
    June 16, 2026   Case Laws Income Tax
    PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
    June 16, 2026   Case Laws IBC
    Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
    June 16, 2026   Case Laws IBC
    Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
    June 16, 2026   Case Laws IBC
    Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal
    June 16, 2026   Case Laws FEMA
    Writ jurisdiction over private bank compliance refusals upheld where foreign exchange processing raised public law and sanctions concerns
    June 16, 2026   Case Laws FEMA
    Residence in India under FEMA: business visa holders staying over 182 days were treated as residents, defeating confiscation.
    June 16, 2026   Case Laws Service Tax
    Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
    June 16, 2026   Case Laws Indian Laws
    Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
    June 15, 2026   Circulars Customs
    Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
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June 16, 2026   Case Laws Income Tax
Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
June 16, 2026   Case Laws Income Tax
Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
June 16, 2026   Case Laws Income Tax
Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
June 16, 2026   Case Laws Income Tax
Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
June 16, 2026   Case Laws Income Tax
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
June 16, 2026   Case Laws Income Tax
Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
June 16, 2026   Case Laws Income Tax
Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
June 16, 2026   Case Laws Income Tax
Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
June 16, 2026   Case Laws Income Tax
Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
June 16, 2026   Case Laws Income Tax
Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
June 16, 2026   Case Laws Income Tax
Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
June 16, 2026   Case Laws Income Tax
PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
June 16, 2026   Case Laws IBC
Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
June 16, 2026   Case Laws IBC
Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
June 16, 2026   Case Laws IBC
Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal
June 16, 2026   Case Laws FEMA
Writ jurisdiction over private bank compliance refusals upheld where foreign exchange processing raised public law and sanctions concerns
June 16, 2026   Case Laws FEMA
Residence in India under FEMA: business visa holders staying over 182 days were treated as residents, defeating confiscation.
June 16, 2026   Case Laws Service Tax
Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
June 16, 2026   Case Laws Indian Laws
Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
June 15, 2026   Circulars Customs
Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.

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Income Tax

Reopening of assessment u/s 147 - In the reasons for reopening,...

Reassessment u/s 147 Challenged: AO's Change of Opinion on Business Loss as Speculation Loss Deemed Invalid.

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Income Tax May 21, 2020 Case Laws AT
Reopening of assessment u/s 147 - In the reasons for reopening, AO has not nowhere indicated that the business loss suffered by the assessee can be treated speculation loss and only in the revised assessment order, AO came to the conclusion that this loss can only be speculation loss. - the re-assessment order is only a change of opinion.
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Acts Income Tax
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