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    August 10, 2026   Case Laws Income Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case Laws Income Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
    August 10, 2026   Case Laws Income Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
    August 10, 2026   Case Laws Income Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case Laws Income Tax
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    August 10, 2026   Case Laws Income Tax
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
    August 10, 2026   Case Laws Customs
    Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
    August 10, 2026   Case Laws Customs
    Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
    August 10, 2026   Case Laws Customs
    Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
    August 10, 2026   Case Laws Customs
    Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
    August 10, 2026   Case Laws Customs
    Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
    August 10, 2026   Case Laws Customs
    Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
    August 10, 2026   Case Laws Customs
    Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
    August 10, 2026   Case Laws Companies Law
    Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
    August 10, 2026   Case Laws SEBI
    Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
    August 10, 2026   Case Laws Money Laundering
    PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
    August 10, 2026   Case Laws Money Laundering
    PMLA twin conditions bar regular bail where alleged undervalued asset sales generated unrecorded cash and investigation risks persist.
    August 10, 2026   Case Laws Service Tax
    Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.
    August 10, 2026   Case Laws Indian Laws
    Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.
    August 10, 2026   Case Laws Indian Laws
    Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.
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August 10, 2026   Case Laws Income Tax
Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
August 10, 2026   Case Laws Income Tax
TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
August 10, 2026   Case Laws Income Tax
Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
August 10, 2026   Case Laws Income Tax
Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
August 10, 2026   Case Laws Income Tax
Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
August 10, 2026   Case Laws Income Tax
Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
August 10, 2026   Case Laws Customs
Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
August 10, 2026   Case Laws Customs
Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
August 10, 2026   Case Laws Customs
Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exemption.
August 10, 2026   Case Laws Customs
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary stage.
August 10, 2026   Case Laws Customs
Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
August 10, 2026   Case Laws Customs
Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
August 10, 2026   Case Laws Customs
Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
August 10, 2026   Case Laws Companies Law
Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
August 10, 2026   Case Laws SEBI
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fail.
August 10, 2026   Case Laws Money Laundering
PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
August 10, 2026   Case Laws Money Laundering
PMLA twin conditions bar regular bail where alleged undervalued asset sales generated unrecorded cash and investigation risks persist.
August 10, 2026   Case Laws Service Tax
Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.
August 10, 2026   Case Laws Indian Laws
Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.
August 10, 2026   Case Laws Indian Laws
Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.

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Income Tax

Diversion of income by overriding Title - The assessee has acted...

Income Diverted by Overriding Title Not Taxable for Assessee Acting as Government Scheme Implementer.

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Income Tax November 12, 2022 Case Laws AT
Diversion of income by overriding Title - The assessee has acted as nodal or implementing agency for the schemes framed by GOI. Hence the amounts transferred to TDF/WDF are diverted at source itself and hence, the same does not belong to the assessee. Accordingly, the amounts so diverted to TDF/WDF cannot be brought to tax in the hands of the assessee. - AT
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Acts Income Tax
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