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    June 16, 2026   Case Laws Income Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws Income Tax
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    June 16, 2026   Case Laws IBC
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    June 16, 2026   Case Laws FEMA
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    June 16, 2026   Case Laws FEMA
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    June 16, 2026   Case Laws Service Tax
    Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
    June 16, 2026   Case Laws Indian Laws
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    June 15, 2026   Circulars Customs
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June 16, 2026   Case Laws Income Tax
Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
June 16, 2026   Case Laws Income Tax
Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
June 16, 2026   Case Laws Income Tax
Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
June 16, 2026   Case Laws Income Tax
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
June 16, 2026   Case Laws Income Tax
Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
June 16, 2026   Case Laws Income Tax
Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
June 16, 2026   Case Laws Income Tax
Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
June 16, 2026   Case Laws Income Tax
Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
June 16, 2026   Case Laws Income Tax
Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
June 16, 2026   Case Laws Income Tax
Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
June 16, 2026   Case Laws Income Tax
PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
June 16, 2026   Case Laws IBC
Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
June 16, 2026   Case Laws IBC
Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
June 16, 2026   Case Laws IBC
Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal
June 16, 2026   Case Laws FEMA
Writ jurisdiction over private bank compliance refusals upheld where foreign exchange processing raised public law and sanctions concerns
June 16, 2026   Case Laws FEMA
Residence in India under FEMA: business visa holders staying over 182 days were treated as residents, defeating confiscation.
June 16, 2026   Case Laws Service Tax
Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
June 16, 2026   Case Laws Indian Laws
Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
June 15, 2026   Circulars Customs
Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
June 15, 2026   Circulars Customs
Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.

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Income Tax

Revision u/s 263 - the Ld. AR has been fair enough to concede...

PCIT justified in setting aside assessment as AO failed to refer to TPO u/s 263 for AY 2017-18.

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Income Tax October 14, 2022 Case Laws AT
Revision u/s 263 - the Ld. AR has been fair enough to concede that the AO was mandatorily required to refer the same to the TPO and, therefore, we hold that the Ld. PCIT was justified in setting aside the assessment on the issue of non-reference to the TPO in Assessment Year 2017-18. - AT
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