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    August 25, 2026   Case Laws Income Tax
    Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
    August 25, 2026   Case Laws Income Tax
    Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
    August 25, 2026   Case Laws Income Tax
    Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
    August 25, 2026   Case Laws Income Tax
    Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
    August 25, 2026   Case Laws Income Tax
    Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
    August 25, 2026   Case Laws Income Tax
    Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
    August 25, 2026   Case Laws Income Tax
    Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
    August 25, 2026   Case Laws Income Tax
    Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
    August 25, 2026   Case Laws Income Tax
    NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
    August 25, 2026   Case Laws Income Tax
    Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash ...
    August 25, 2026   Case Laws Income Tax
    Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
    August 25, 2026   Case Laws Income Tax
    Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
    August 25, 2026   Case Laws Income Tax
    Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
    August 25, 2026   Case Laws Income Tax
    Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
    August 25, 2026   Case Laws Income Tax
    Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
    August 25, 2026   Case Laws Income Tax
    Intra-group management-fee adjustment deleted; tax refunds, TDS credit and interest charges require factual verification or recomputation.
    August 25, 2026   Case Laws Income Tax
    Associated-enterprise status requires participation in management, control or capital; commercial dependence alone cannot disqualify an internal CUP.
    August 25, 2026   Case Laws Income Tax
    Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
    August 25, 2026   Case Laws Customs
    Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
    August 25, 2026   Case Laws Customs
    Proportionate Customs Broker discipline limits appellate interference where the original penalty decision is neither arbitrary nor legally infirm.
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August 25, 2026   Case Laws Income Tax
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently breached.
August 25, 2026   Case Laws Income Tax
Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
August 25, 2026   Case Laws Income Tax
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment relief claims.
August 25, 2026   Case Laws Income Tax
Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
August 25, 2026   Case Laws Income Tax
Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
August 25, 2026   Case Laws Income Tax
Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
August 25, 2026   Case Laws Income Tax
Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
August 25, 2026   Case Laws Income Tax
Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
August 25, 2026   Case Laws Income Tax
NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
August 25, 2026   Case Laws Income Tax
Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash payments.
August 25, 2026   Case Laws Income Tax
Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
August 25, 2026   Case Laws Income Tax
Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
August 25, 2026   Case Laws Income Tax
Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
August 25, 2026   Case Laws Income Tax
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's investment claim.
August 25, 2026   Case Laws Income Tax
Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
August 25, 2026   Case Laws Income Tax
Intra-group management-fee adjustment deleted; tax refunds, TDS credit and interest charges require factual verification or recomputation.
August 25, 2026   Case Laws Income Tax
Associated-enterprise status requires participation in management, control or capital; commercial dependence alone cannot disqualify an internal CUP.
August 25, 2026   Case Laws Income Tax
Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
August 25, 2026   Case Laws Customs
Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
August 25, 2026   Case Laws Customs
Proportionate Customs Broker discipline limits appellate interference where the original penalty decision is neither arbitrary nor legally infirm.

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Income Tax

TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated...

Assessee Failed to Deduct TDS u/s 194C; Additions Confirmed as Amendment Applies Prospectively from 2005-06.

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Income Tax November 12, 2020 Case Laws AT
TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated the provisions of Section 40(a)(ia) of the Act for not deducting & depositing the TDS - The amendment is applicable for the assessment year 2005-06, i.e. it is prospective in nature and not retrospective - Additions confirmed - AT
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Acts Income Tax
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