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    July 14, 2026   Case Laws Income Tax
    Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenu...
    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
    Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
    July 14, 2026   Case Laws Income Tax
    Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
    July 14, 2026   Case Laws Income Tax
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    Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
    July 14, 2026   Case Laws Income Tax
    Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
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    July 14, 2026   Case Laws SEBI
    Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
    July 14, 2026   Case Laws IBC
    Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
    July 14, 2026   Case Laws Service Tax
    Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
    July 14, 2026   Case Laws Service Tax
    Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
    July 14, 2026   Case Laws Service Tax
    Consignment notes by substance, not label, can bring individual truck owners' transport services within Goods Transport Agency taxation
    July 14, 2026   Case Laws Central Excise
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    July 14, 2026   Case Laws Indian Laws
    Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
    July 13, 2026   Notifications SEBI
    Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
    July 13, 2026   Notifications Income Tax
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    July 13, 2026   Notifications Income Tax
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
    July 13, 2026   Notifications Customs
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
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July 14, 2026   Case Laws Income Tax
Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenue expenditure.
July 14, 2026   Case Laws Income Tax
Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation approval rejection cannot stand
July 14, 2026   Case Laws Income Tax
Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
July 14, 2026   Case Laws Income Tax
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verification
July 14, 2026   Case Laws Income Tax
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised trading tests
July 14, 2026   Case Laws Income Tax
Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
July 14, 2026   Case Laws Income Tax
Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
July 14, 2026   Case Laws Income Tax
Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
July 14, 2026   Case Laws Customs
Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
July 14, 2026   Case Laws SEBI
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or penalties
July 14, 2026   Case Laws IBC
Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
July 14, 2026   Case Laws Service Tax
Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
July 14, 2026   Case Laws Service Tax
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set aside
July 14, 2026   Case Laws Service Tax
Consignment notes by substance, not label, can bring individual truck owners' transport services within Goods Transport Agency taxation
July 14, 2026   Case Laws Central Excise
Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
July 14, 2026   Case Laws Indian Laws
Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
July 13, 2026   Notifications SEBI
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirements.
July 13, 2026   Notifications Income Tax
Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
July 13, 2026   Notifications Income Tax
Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
July 13, 2026   Notifications Customs
Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.

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Income Tax

Requirement of TDS - Levy of late filing fee on account of delay...

Reconsideration of Late Filing Fee u/s 234E for Delayed TDS Returns by Gujarat Government.

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Income Tax March 31, 2023 Case Laws AT
Requirement of TDS - Levy of late filing fee on account of delay in filing of TDS statements u/s. 234E - it is unclear to us as to how the assessee is under an obligation to file TDS return in respect of taxes deducted at source by the Government of Gujarat, specially when the remuneration to the public prosecutors have been given directly by the Gujarat State in their bank accounts - matter restored back - AT
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Acts Income Tax
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