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    August 4, 2026   Case Laws Income Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case Laws Income Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
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    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case Laws Income Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case Laws Income Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case Laws Income Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case Laws Income Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
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    August 4, 2026   Case Laws Customs
    Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
    August 4, 2026   Case Laws Companies Law
    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
    August 4, 2026   Case Laws FEMA
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    August 4, 2026   Case Laws Service Tax
    Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
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August 4, 2026   Case Laws Income Tax
Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
August 4, 2026   Case Laws Income Tax
TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
August 4, 2026   Case Laws Income Tax
Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
August 4, 2026   Case Laws Income Tax
Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
August 4, 2026   Case Laws Income Tax
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.
August 4, 2026   Case Laws Income Tax
Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
August 4, 2026   Case Laws Income Tax
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
August 4, 2026   Case Laws Income Tax
Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
August 4, 2026   Case Laws Income Tax
Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
August 4, 2026   Case Laws Income Tax
Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
August 4, 2026   Case Laws Income Tax
Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
August 4, 2026   Case Laws Income Tax
Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
August 4, 2026   Case Laws Customs
Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
August 4, 2026   Case Laws Customs
Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
August 4, 2026   Case Laws Customs
Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
August 4, 2026   Case Laws Customs
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or antibiotic.
August 4, 2026   Case Laws Companies Law
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitation.
August 4, 2026   Case Laws FEMA
Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
August 4, 2026   Case Laws FEMA
FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
August 4, 2026   Case Laws Service Tax
Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.

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Income Tax

Revision u/s 263 - addition u/s. 68 - This is not a case of...

Section 263 Revision: No Non-Enquiry Found in Section 68 Addition; Assessing Officer's View Deemed Reasonable.

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Income Tax May 3, 2021 Case Laws AT
Revision u/s 263 - addition u/s. 68 - This is not a case of non-enquiry or non-application of mind. The Assessing Officer has examined all the evidences and taken a possible view. Just because the total income determined by the Assessing Officer in the second round of assessment proceedings, is less than the income determined in the first assessment proceedings, the order does not become erroneous. - AT
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Acts Income Tax
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