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    October 16, 2026   Case Laws Income Tax
    Subcontract Profit Duplication Bars Separate Estimated Addition, While Unsupported Donations and Provident Fund Damages Remain Disallowable
    October 16, 2026   Case Laws Income Tax
    Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
    October 16, 2026   Case Laws Income Tax
    Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
    October 16, 2026   Case Laws Income Tax
    Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications can...
    October 16, 2026   Case Laws Income Tax
    Profit-element taxation of unrecorded property on-money limits assessment to income rather than gross cash payment.
    October 16, 2026   Case Laws Income Tax
    Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
    October 16, 2026   Case Laws Income Tax
    PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory...
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    Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
    October 16, 2026   Case Laws Customs
    Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
    October 16, 2026   Case Laws Customs
    Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
    October 16, 2026   Case Laws Customs
    Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
    October 16, 2026   Case Laws Companies Law
    Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
    October 16, 2026   Case Laws IBC
    Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
    October 16, 2026   Case Laws IBC
    Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
    October 16, 2026   Case Laws IBC
    Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
    October 16, 2026   Case Laws FEMA
    FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
    October 16, 2026   Case Laws Service Tax
    Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
    October 16, 2026   Case Laws Companies Law
    Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
    October 15, 2026   Notes Income Tax
    Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
    October 15, 2026   Notes Income Tax
    Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
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October 16, 2026   Case Laws Income Tax
Subcontract Profit Duplication Bars Separate Estimated Addition, While Unsupported Donations and Provident Fund Damages Remain Disallowable
October 16, 2026   Case Laws Income Tax
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expenditure.
October 16, 2026   Case Laws Income Tax
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires verification.
October 16, 2026   Case Laws Income Tax
Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications cannot deny benefits.
October 16, 2026   Case Laws Income Tax
Profit-element taxation of unrecorded property on-money limits assessment to income rather than gross cash payment.
October 16, 2026   Case Laws Income Tax
Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
October 16, 2026   Case Laws Income Tax
PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory loss set-off verification.
October 16, 2026   Case Laws Customs
Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
October 16, 2026   Case Laws Customs
Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
October 16, 2026   Case Laws Customs
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced valuation.
October 16, 2026   Case Laws Customs
Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
October 16, 2026   Case Laws Companies Law
Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
October 16, 2026   Case Laws IBC
Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
October 16, 2026   Case Laws IBC
Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
October 16, 2026   Case Laws IBC
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discretion.
October 16, 2026   Case Laws FEMA
FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
October 16, 2026   Case Laws Service Tax
Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
October 16, 2026   Case Laws Companies Law
Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
October 15, 2026   Notes Income Tax
Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
October 15, 2026   Notes Income Tax
Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.

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Home › Highlights › Income Tax › 2022 › September, 2022 › This
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Income Tax

Levy of interest for delayed payment of TDS - there was exfacie...

Interest Charged for Late TDS Payment: Automatic Penalty u/s 201(1A) for Delayed Tax Deposits.

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Income Tax September 19, 2022 Case Laws AT
Levy of interest for delayed payment of TDS - there was exfacie delay in depositing the deducted tax (TDS) within the stipulated due dates, for the reasons interest u/s 201(1A) found charged and such levy is automatic and without escapement - AT
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