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    March 25, 2026   Case Laws Income Tax
    Reimbursement and TDS: cost-sharing payments without markup escape disallowance, and the retrospective proviso protects compliant payees.
    March 25, 2026   Case Laws Income Tax
    Vivad Se Vishwas eligibility depends on a pending appeal on the specified date and compliance with limitation requirements.
    March 25, 2026   Case Laws Income Tax
    Clandestine sales allegation fails when excise finding is unsustainable, so linked additions cannot stand.
    March 25, 2026   Case Laws Income Tax
    Separate satisfaction under section 153C required for each assessment year; consolidated note invalidates jurisdiction and quashes assessments.
    March 25, 2026   Case Laws Income Tax
    Section 80P(2)(d) deduction for interest from co-operative bank deposits upheld for a co-operative society.
    March 25, 2026   Case Laws Income Tax
    Related-party payments and ready-for-use assets: Tribunal deletes excessiveness and depreciation disallowance, but upholds staff expense disallowance.
    March 25, 2026   Case Laws Income Tax
    Aborted IPO costs, section 10B receipts, 14A cap and hedging loss treatment upheld in export business dispute.
    March 25, 2026   Case Laws Income Tax
    Penalty under section 271B deleted where timely audit was completed and delayed upload was treated as a technical, venial default.
    March 25, 2026   Case Laws Income Tax
    Fair market value and business purpose govern related-party payments and travel ; tribunal rejects arbitrary disallowance
    March 25, 2026   Case Laws Income Tax
    Interest disallowance on related-party advances turns on own funds, commercial expediency, and differential borrowing cost.
    March 25, 2026   Case Laws Income Tax
    Penalty under misreporting provisions upheld on initiation, but deleted on merits where omission was bona fide and fully disclosed.
    March 25, 2026   Case Laws Benami Property
    Benami transaction analysis under PBPTA: Tribunal rejects fiduciary, section 53A, and later land-law defences.
    March 25, 2026   Case Laws Customs
    Retrospective benefit of amending notification allowed redemption for home consumption despite earlier confiscation of imported goods.
    March 25, 2026   Case Laws Customs
    Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
    March 25, 2026   Case Laws Customs
    Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
    March 25, 2026   Case Laws Customs
    Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
    March 25, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
    March 25, 2026   Case Laws IBC
    Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
    March 25, 2026   Case Laws IBC
    Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
    March 25, 2026   Case Laws IBC
    Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
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March 25, 2026   Case Laws Income Tax
Reimbursement and TDS: cost-sharing payments without markup escape disallowance, and the retrospective proviso protects compliant payees.
March 25, 2026   Case Laws Income Tax
Vivad Se Vishwas eligibility depends on a pending appeal on the specified date and compliance with limitation requirements.
March 25, 2026   Case Laws Income Tax
Clandestine sales allegation fails when excise finding is unsustainable, so linked additions cannot stand.
March 25, 2026   Case Laws Income Tax
Separate satisfaction under section 153C required for each assessment year; consolidated note invalidates jurisdiction and quashes assessments.
March 25, 2026   Case Laws Income Tax
Section 80P(2)(d) deduction for interest from co-operative bank deposits upheld for a co-operative society.
March 25, 2026   Case Laws Income Tax
Related-party payments and ready-for-use assets: Tribunal deletes excessiveness and depreciation disallowance, but upholds staff expense disallowance.
March 25, 2026   Case Laws Income Tax
Aborted IPO costs, section 10B receipts, 14A cap and hedging loss treatment upheld in export business dispute.
March 25, 2026   Case Laws Income Tax
Penalty under section 271B deleted where timely audit was completed and delayed upload was treated as a technical, venial default.
March 25, 2026   Case Laws Income Tax
Fair market value and business purpose govern related-party payments and travel ; tribunal rejects arbitrary disallowance
March 25, 2026   Case Laws Income Tax
Interest disallowance on related-party advances turns on own funds, commercial expediency, and differential borrowing cost.
March 25, 2026   Case Laws Income Tax
Penalty under misreporting provisions upheld on initiation, but deleted on merits where omission was bona fide and fully disclosed.
March 25, 2026   Case Laws Benami Property
Benami transaction analysis under PBPTA: Tribunal rejects fiduciary, section 53A, and later land-law defences.
March 25, 2026   Case Laws Customs
Retrospective benefit of amending notification allowed redemption for home consumption despite earlier confiscation of imported goods.
March 25, 2026   Case Laws Customs
Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
March 25, 2026   Case Laws Customs
Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
March 25, 2026   Case Laws Customs
Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell away.
March 25, 2026   Case Laws IBC
Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
March 25, 2026   Case Laws IBC
Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
March 25, 2026   Case Laws IBC
Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
March 25, 2026   Case Laws IBC
Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.

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Income Tax

TDS on Winnings from online games - Guidelines for removal of...

New Guidelines Clarify TDS on Online Game Winnings u/s 194BA of Income-tax Act, 1961 for Easier Compliance.

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Income Tax May 24, 2023 Circulars
TDS on Winnings from online games - Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 - Circular
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Acts Income Tax
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