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    August 5, 2026   Case Laws Income Tax
    Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
    August 5, 2026   Case Laws Income Tax
    Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
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    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
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    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
    August 5, 2026   Case Laws Income Tax
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    August 5, 2026   Case Laws Income Tax
    Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
    August 5, 2026   Case Laws Income Tax
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    August 5, 2026   Case Laws Benami Property
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    August 5, 2026   Case Laws Customs
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    August 5, 2026   Case Laws Customs
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    August 5, 2026   Case Laws Customs
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August 5, 2026   Case Laws Income Tax
Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
August 5, 2026   Case Laws Income Tax
Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
August 5, 2026   Case Laws Income Tax
Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
August 5, 2026   Case Laws Income Tax
Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
August 5, 2026   Case Laws Income Tax
Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
August 5, 2026   Case Laws Income Tax
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustments.
August 5, 2026   Case Laws Income Tax
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments cannot survive statutory omission.
August 5, 2026   Case Laws Income Tax
Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
August 5, 2026   Case Laws Income Tax
Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
August 5, 2026   Case Laws Income Tax
Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
August 5, 2026   Case Laws Benami Property
Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
August 5, 2026   Case Laws Customs
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation right.
August 5, 2026   Case Laws Customs
Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
August 5, 2026   Case Laws Customs
Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classification disputes.
August 5, 2026   Case Laws Customs
Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.
August 5, 2026   Case Laws Customs
Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.
August 5, 2026   Case Laws Customs
Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.
August 5, 2026   Case Laws IBC
Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.
August 5, 2026   Case Laws IBC
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration.
August 5, 2026   Case Laws IBC
Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.

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Income Tax

Power of CIT for enhancement u/s 251 - those items, which were...

CIT Cannot Enhance Assessments by Adding New Items u/s 251; Must Use Sections 148 or 263 Instead.

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Income Tax April 8, 2023 Case Laws AT
Power of CIT for enhancement u/s 251 - those items, which were not part of the ROI, Assessment proceedings or Assessment order, cannot be considered by the ld CIT (A) for enhancement. Right course would have been to intimate ld AO to issue notice u/s 148 of the Act or to propose revision u/s 263 of the Act. - AT
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