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    September 12, 2026   Case Laws Income Tax
    Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
    September 12, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing authorities from pricing related interest at nil.
    September 12, 2026   Case Laws Income Tax
    Transfer pricing of long-term debenture interest rejects unsupported tenure filters and requires avoiding duplicate interest disallowances.
    September 12, 2026   Case Laws Income Tax
    Maximum marginal rate under Section 167B does not apply to public charitable trusts with indeterminate beneficiary shares.
    September 12, 2026   Case Laws Income Tax
    Reassessment procedure requires recorded reasons and objection disposal; documentary share-sale evidence defeats unsupported accommodation-entry alleg...
    September 12, 2026   Case Laws Income Tax
    Interim directions on TDS protected a bank from default status for foreign-leg leave travel concession reimbursements.
    September 12, 2026   Case Laws Income Tax
    Prospective operation of stamp-value taxation excludes property purchases agreed and substantially paid for before the charging provision commenced.
    September 12, 2026   Case Laws Income Tax
    Assessment of a Non-Existent Amalgamated Company Creates an Uncurable Jurisdictional Defect Despite Prior Merger Disclosure
    September 12, 2026   Case Laws Income Tax
    Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
    September 12, 2026   Case Laws Income Tax
    Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
    September 12, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
    September 12, 2026   Case Laws Income Tax
    Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
    September 12, 2026   Case Laws Income Tax
    Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims unde...
    September 12, 2026   Case Laws Income Tax
    TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
    September 12, 2026   Case Laws Income Tax
    Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty perio...
    September 12, 2026   Case Laws Customs
    Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
    September 12, 2026   Case Laws Customs
    CIF Transaction Value Requires Cogent Evidence Before Customs Can Add Freight, Insurance, or Sustain Undervaluation Penalties
    September 12, 2026   Case Laws IBC
    Forensic audit evidence can sustain insolvency contribution liability where documentary records establish fraudulent loan round-tripping.
    September 12, 2026   Case Laws IBC
    Prospective liquidation amendments cannot govern an earlier going-concern sale process; consequential reliefs require fresh legal consideration.
    September 12, 2026   Case Laws IBC
    Section 12A settlement may justify CIRP extension and prevent arbitrary liquidation where a viable repayment process continues.
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September 12, 2026   Case Laws Income Tax
Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
September 12, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing authorities from pricing related interest at nil.
September 12, 2026   Case Laws Income Tax
Transfer pricing of long-term debenture interest rejects unsupported tenure filters and requires avoiding duplicate interest disallowances.
September 12, 2026   Case Laws Income Tax
Maximum marginal rate under Section 167B does not apply to public charitable trusts with indeterminate beneficiary shares.
September 12, 2026   Case Laws Income Tax
Reassessment procedure requires recorded reasons and objection disposal; documentary share-sale evidence defeats unsupported accommodation-entry allegations.
September 12, 2026   Case Laws Income Tax
Interim directions on TDS protected a bank from default status for foreign-leg leave travel concession reimbursements.
September 12, 2026   Case Laws Income Tax
Prospective operation of stamp-value taxation excludes property purchases agreed and substantially paid for before the charging provision commenced.
September 12, 2026   Case Laws Income Tax
Assessment of a Non-Existent Amalgamated Company Creates an Uncurable Jurisdictional Defect Despite Prior Merger Disclosure
September 12, 2026   Case Laws Income Tax
Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
September 12, 2026   Case Laws Income Tax
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained-credit addition.
September 12, 2026   Case Laws Income Tax
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal operating costs.
September 12, 2026   Case Laws Income Tax
Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
September 12, 2026   Case Laws Income Tax
Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims under law.
September 12, 2026   Case Laws Income Tax
TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
September 12, 2026   Case Laws Income Tax
Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty period.
September 12, 2026   Case Laws Customs
Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
September 12, 2026   Case Laws Customs
CIF Transaction Value Requires Cogent Evidence Before Customs Can Add Freight, Insurance, or Sustain Undervaluation Penalties
September 12, 2026   Case Laws IBC
Forensic audit evidence can sustain insolvency contribution liability where documentary records establish fraudulent loan round-tripping.
September 12, 2026   Case Laws IBC
Prospective liquidation amendments cannot govern an earlier going-concern sale process; consequential reliefs require fresh legal consideration.
September 12, 2026   Case Laws IBC
Section 12A settlement may justify CIRP extension and prevent arbitrary liquidation where a viable repayment process continues.

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Income Tax

LTCG - benefits of Section 54/54F - the nature and extent of...

Understanding Section 54/54F Income Tax Benefits for Long Term Capital Gains on Residential Properties.

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Income Tax January 25, 2023 Case Laws AT
LTCG - benefits of Section 54/54F - the nature and extent of construction or nomenclature like house, plot, cottage, farm house or villa are only indicative of the fact that property purchased is not a commercial property and is not an agricultural property. They all convey residential house property. How it is inhabited should not interest the revenue. - AT
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