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    April 28, 2026   Case Laws Income Tax
    Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
    April 28, 2026   Case Laws Income Tax
    Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
    April 28, 2026   Case Laws Income Tax
    Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
    April 28, 2026   Case Laws Income Tax
    DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
    April 28, 2026   Case Laws Income Tax
    Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
    April 28, 2026   Case Laws Income Tax
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    April 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    April 28, 2026   Case Laws Income Tax
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    April 28, 2026   Case Laws Income Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
    April 28, 2026   Case Laws Customs
    Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
    April 28, 2026   Case Laws Customs
    Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
    April 28, 2026   Case Laws Customs
    Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
    April 28, 2026   Case Laws Customs
    Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
    April 28, 2026   Case Laws Customs
    Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
    April 28, 2026   Case Laws Customs
    Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
    April 28, 2026   Case Laws Companies Law
    Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
    April 28, 2026   Case Laws Companies Law
    Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
    April 28, 2026   Case Laws IBC
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    April 28, 2026   Case Laws IBC
    Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
    April 28, 2026   Case Laws IBC
    Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
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April 28, 2026   Case Laws Income Tax
Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
April 28, 2026   Case Laws Income Tax
Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
April 28, 2026   Case Laws Income Tax
Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
April 28, 2026   Case Laws Income Tax
DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
April 28, 2026   Case Laws Income Tax
Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
April 28, 2026   Case Laws Income Tax
Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
April 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
April 28, 2026   Case Laws Income Tax
Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
April 28, 2026   Case Laws Income Tax
Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
April 28, 2026   Case Laws Customs
Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
April 28, 2026   Case Laws Customs
Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
April 28, 2026   Case Laws Customs
Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's director.
April 28, 2026   Case Laws Customs
Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
April 28, 2026   Case Laws Customs
Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
April 28, 2026   Case Laws Customs
Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
April 28, 2026   Case Laws Companies Law
Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
April 28, 2026   Case Laws Companies Law
Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
April 28, 2026   Case Laws IBC
Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
April 28, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
April 28, 2026   Case Laws IBC
Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.

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Income Tax

Assessment post amalgamation - brought forward losses post...

Post-Amalgamation: Adjust Business Losses Against Current Income, Set Off Capital Losses Permitted for Assessee.

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Income Tax October 22, 2022 Case Laws AT
Assessment post amalgamation - brought forward losses post amalgamation - we allow the adjustment of brought forward business loss against the current year’s business income and also the set off of brought forward capital loss as claimed by the assessee - AT
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Acts Income Tax
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