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    September 3, 2026   Case Laws Income Tax
    Revisionary jurisdiction fails where back-to-back interest reimbursement creates no taxable income for the intermediary and no Revenue prejudice.
    September 3, 2026   Case Laws Income Tax
    Independent satisfaction in reassessment prevents Board directions from replacing a reasoned belief that income escaped assessment.
    September 3, 2026   Case Laws Income Tax
    Third-party loose sheets supported on-money receipts, while only embedded real-estate profit was taxable at the reduced rate.
    September 3, 2026   Case Laws Income Tax
    Treaty source and make-available rules restrict royalty, service-fee and notional-interest taxation despite transfer-pricing adjustments.
    September 3, 2026   Case Laws Income Tax
    Salary reimbursement without markup avoids TDS disallowance, while unclaimed delayed-deposit interest requires verification before any tax adjustment.
    September 3, 2026   Case Laws Income Tax
    Arm's-length pricing requires prescribed methods; ad hoc reallocation of independently negotiated business-sale agreements was deleted.
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    TDS Credit After Actual Deduction Protects Rental Income Recipients From Direct Recovery for Tenant-Deductor Default.
    September 3, 2026   Case Laws Customs
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    September 3, 2026   Case Laws Indian Laws
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    September 3, 2026   Case Laws Customs
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    September 3, 2026   Case Laws Companies Law
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September 3, 2026   Case Laws Income Tax
Revisionary jurisdiction fails where back-to-back interest reimbursement creates no taxable income for the intermediary and no Revenue prejudice.
September 3, 2026   Case Laws Income Tax
Independent satisfaction in reassessment prevents Board directions from replacing a reasoned belief that income escaped assessment.
September 3, 2026   Case Laws Income Tax
Third-party loose sheets supported on-money receipts, while only embedded real-estate profit was taxable at the reduced rate.
September 3, 2026   Case Laws Income Tax
Treaty source and make-available rules restrict royalty, service-fee and notional-interest taxation despite transfer-pricing adjustments.
September 3, 2026   Case Laws Income Tax
Salary reimbursement without markup avoids TDS disallowance, while unclaimed delayed-deposit interest requires verification before any tax adjustment.
September 3, 2026   Case Laws Income Tax
Arm's-length pricing requires prescribed methods; ad hoc reallocation of independently negotiated business-sale agreements was deleted.
September 3, 2026   Case Laws Income Tax
TDS Credit After Actual Deduction Protects Rental Income Recipients From Direct Recovery for Tenant-Deductor Default.
September 3, 2026   Case Laws Customs
EPCG export obligation discharge certificates evidence compliance, preventing duty demands where related customs bonds are subsequently cancelled.
September 3, 2026   Case Laws Indian Laws
Exclusive Economic Zone access requires timely State transit clearances, preventing administrative delay from becoming an unwritten fishing ban.
September 3, 2026   Case Laws Income Tax
RBI regulatory penalties may remain deductible where supervisory defaults do not involve offences or prohibited business activities.
September 3, 2026   Case Laws SEBI
Professional Clearing Member liability excludes unverified client positions and Trading Member defaults without statutory duty or privity.
September 3, 2026   Case Laws Customs
Statutory return of seized goods depends on timely notice, while disputed oral notice compliance requires adjudication on evidence.
September 3, 2026   Case Laws Customs
Oral show-cause notices under customs law can preclude automatic release where their validity requires factual determination.
September 3, 2026   Case Laws Customs
Oral show-cause notice under customs law can preclude automatic release of detained gold pending factual adjudication.
September 3, 2026   Case Laws Customs
Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration.
September 3, 2026   Case Laws Customs
AIFTA dispute resolution cannot bar customs recovery proceedings where treaty mechanisms remain unincorporated into municipal law.
September 3, 2026   Case Laws Customs
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs presentation.
September 3, 2026   Case Laws Companies Law
Contempt undertakings require clear commitments, while foreign money decrees may warrant security pending execution proceedings.
September 3, 2026   Case Laws IBC
Provident fund claims during CIRP cannot bypass moratorium, resolution-plan extinguishment, or corporate debtor immunity for pre-CIRP defaults.
September 3, 2026   Case Laws IBC
Arbitration clauses do not bar insolvency proceedings where supply-related debt and default exist without a genuine pre-existing dispute.

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Income Tax

Reopening of assessment u/s 147 - When the issue is a...

Appellate Order Highlights Jurisdictional Issue in Reopening Assessment u/s 147; Section 292BB Can't Rectify Errors.

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Income Tax December 23, 2020 Case Laws AT
Reopening of assessment u/s 147 - When the issue is a jurisdictional one, the provisions of Section 292BB of the Act cannot cure jurisdictional error. On perusal of the appellate order, it is also clear that the CIT(A) has discussed the jurisdictional issue raised by the assessee, however, he has rejected the contention of the assessee, which in our opinion, amounts to overruling the CBDT Instruction issued in this regard. - AT
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Acts Income Tax
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