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    July 17, 2026   Case Laws Income Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
    July 17, 2026   Case Laws Income Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case Laws Income Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
    July 17, 2026   Case Laws Income Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case Laws Income Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case Laws Income Tax
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    July 17, 2026   Case Laws Income Tax
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    July 17, 2026   Case Laws Income Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case Laws Customs
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    July 17, 2026   Case Laws Companies Law
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    July 17, 2026   Case Laws Service Tax
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    July 17, 2026   Case Laws Service Tax
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    July 17, 2026   Case Laws Indian Laws
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July 17, 2026   Case Laws Income Tax
Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh review.
July 17, 2026   Case Laws Income Tax
Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
July 17, 2026   Case Laws Income Tax
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
July 17, 2026   Case Laws Income Tax
Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
July 17, 2026   Case Laws Income Tax
Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
July 17, 2026   Case Laws Income Tax
Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percentage completion.
July 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
July 17, 2026   Case Laws Income Tax
Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
July 17, 2026   Case Laws Customs
Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
July 17, 2026   Case Laws Customs
Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
July 17, 2026   Case Laws Customs
Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
July 17, 2026   Case Laws Customs
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial food-manufacturing entry.
July 17, 2026   Case Laws Companies Law
Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
July 17, 2026   Case Laws IBC
Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
July 17, 2026   Case Laws Money Laundering
Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
July 17, 2026   Case Laws Money Laundering
Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
July 17, 2026   Case Laws Service Tax
Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
July 17, 2026   Case Laws Service Tax
Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
July 17, 2026   Case Laws VAT / Sales Tax
Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.
July 17, 2026   Case Laws Indian Laws
Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.

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Income Tax

PE in India - activities of Research and development activities...

R&D Activities Do Not Create Permanent Establishment in India; Taxable Only if Profits Accrue Locally - Article 7(1.

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Income Tax December 16, 2022 Case Laws HC
PE in India - activities of Research and development activities do not constitute a PE of the assessee in India - A plain reading of the Article 7(1) would show, that the issue of taxability would arise qua the respondent/assessee only if profits accrue to the respondent/assessee, and that too only to the extent they can be attributed to its PE in India. - HC
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Acts Income Tax
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