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September 19, 2026   Case Laws Income Tax
Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
September 19, 2026   Case Laws Income Tax
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabilities.
September 19, 2026   Case Laws Income Tax
Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
September 19, 2026   Case Laws Income Tax
Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.
September 19, 2026   Case Laws Income Tax
Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
September 19, 2026   Case Laws Income Tax
Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
September 19, 2026   Case Laws Customs
Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
September 19, 2026   Case Laws Customs
Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
September 19, 2026   Case Laws Customs
Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
September 19, 2026   Case Laws Customs
Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
September 19, 2026   Case Laws Companies Law
Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder deadlock.
September 19, 2026   Case Laws IBC
Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
September 19, 2026   Case Laws IBC
PMLA proceedings and resolution applicant eligibility: pending attachments do not bar plan approval without the prescribed conviction.
September 19, 2026   Case Laws IBC
Continuing personal guarantees survive consent awards, debt restructuring and third-party assumptions unless creditors expressly release the guarantor.
September 19, 2026   Case Laws IBC
Security interest under lease deeds requires an existing consensual charge, leaving statutory development dues unsecured in insolvency.
September 19, 2026   Case Laws Money Laundering
Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
September 19, 2026   Case Laws Indian Laws
Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
September 18, 2026   Notifications Central Excise
Road and Infrastructure Cess on exported petrol and diesel is reduced to nil from the notification's effective date.
September 18, 2026   Notifications Central Excise
Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
September 18, 2026   Notifications Money Laundering
Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory framework.

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Income Tax

Disallowance u/s 14A - profits from shares where held as stock...

Dividend Income from Shares Held by Banks as Stock in Trade is Business Income; Section 14A Not Applicable.

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Income Tax June 12, 2023 Case Laws AT
Disallowance u/s 14A - profits from shares where held as stock in trade and not as investments - The sum and substance of ratio laid down by the Hon’ble Supreme Court and the Hon’ble High Courts are that in case of banking companies were shares & securities are held as stock in trade, dividend income is considered as business income, and consequently, provisions of Sec. 14A of the Act, cannot be applied. - AT
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