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    June 5, 2026   Case LawsIncome Tax
    Eviction payments for vacant possession qualify as transfer-related capital gains , allowing recomputation of taxable gain.
    June 5, 2026   Case LawsIncome Tax
    Section 43B disallowance fails where unpaid GST was not claimed as expenditure or routed through profit and loss account.
    June 5, 2026   Case LawsIncome Tax
    Section 54F time limit and section 69 verification issues led to remand for fresh factual examination.
    June 5, 2026   Case LawsIncome Tax
    Procedural delay in filing Form 10B cannot defeat a registered trust's expenditure claim; matter remanded for fresh consideration.
    June 5, 2026   Case LawsIncome Tax
    Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
    June 5, 2026   Case LawsIncome Tax
    Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
    June 5, 2026   Case LawsIncome Tax
    Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
    June 5, 2026   Case LawsIncome Tax
    Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
    June 5, 2026   Case LawsIncome Tax
    Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
    June 5, 2026   Case LawsIncome Tax
    Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
    June 5, 2026   Case LawsCustoms
    Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
    June 5, 2026   Case LawsCustoms
    Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
    June 5, 2026   Case LawsCustoms
    Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
    June 5, 2026   Case LawsIBC
    Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
    June 4, 2026   NotificationsIBC
    Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
    June 4, 2026   NotificationsIBC
    Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
    June 4, 2026   NotificationsIBC
    Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
    June 4, 2026   NotificationsIBC
    Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
    June 4, 2026   NotificationsIBC
    Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
    June 4, 2026   NotificationsIBC
    Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.
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    June 5, 2026   Case Laws Income Tax
    Eviction payments for vacant possession qualify as transfer-related capital gains , allowing recomputation of taxable gain.
    June 5, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid GST was not claimed as expenditure or routed through profit and loss account.
    June 5, 2026   Case Laws Income Tax
    Section 54F time limit and section 69 verification issues led to remand for fresh factual examination.
    June 5, 2026   Case Laws Income Tax
    Procedural delay in filing Form 10B cannot defeat a registered trust's expenditure claim; matter remanded for fresh consideration.
    June 5, 2026   Case Laws Income Tax
    Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
    June 5, 2026   Case Laws Income Tax
    Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
    June 5, 2026   Case Laws Income Tax
    Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
    June 5, 2026   Case Laws Income Tax
    Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
    June 5, 2026   Case Laws Income Tax
    Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
    June 5, 2026   Case Laws Income Tax
    Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
    June 5, 2026   Case Laws Customs
    Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and penalties.
    June 5, 2026   Case Laws Customs
    Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
    June 5, 2026   Case Laws Customs
    Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
    June 5, 2026   Case Laws IBC
    Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
    June 4, 2026   Notifications IBC
    Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
    June 4, 2026   Notifications IBC
    Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
    June 4, 2026   Notifications IBC
    Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
    June 4, 2026   Notifications IBC
    Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
    June 4, 2026   Notifications IBC
    Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
    June 4, 2026   Notifications IBC
    Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.

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

      Disallowance u/s 40(a)(i) - marginal delay in deposit of TDS -...

      Court Reviews Section 40(a)(i) Disallowance Due to Marginal TDS Deposit Delay for Non-Resident Payments; Seeks Contextual Interpretation.

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      Income TaxOctober 11, 2022Case LawsAT
      Disallowance u/s 40(a)(i) - marginal delay in deposit of TDS - TDS deducted from payment to non-residents - Only marginal delay in deposit of tax deducted at source has attracted hundred percent disallowance of the concerned expenditure which is not in accordance with context of provisions of section 40(a)(i) of the act. - AT
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