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    April 4, 2026   Case Laws Income Tax
    Treaty residence and source-based taxation determined salary, rent, dividend, and interest treatment under overlapping-year DTAA rules.
    April 4, 2026   Case Laws Income Tax
    Prima facie processing cannot override accepted exemption claims on dividend income after scrutiny examination of the same issue.
    April 4, 2026   Case Laws Customs
    Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
    April 4, 2026   Case Laws Companies Law
    Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
    April 4, 2026   Case Laws Companies Law
    Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
    April 4, 2026   Case Laws IBC
    Limitation for personal guarantor insolvency cannot be shifted by continuing guarantee once default is fixed and time-barred.
    April 4, 2026   Case Laws IBC
    TDS refund in liquidation remains for income tax authorities; insolvency tribunal's direction was only interlocutory and premature.
    April 4, 2026   Case Laws IBC
    Promoter restructuring proposal rejected as non-compliant resolution plan; liquidation upheld and appeal became infructuous.
    April 4, 2026   Case Laws IBC
    Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
    April 4, 2026   Case Laws IBC
    Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
    April 4, 2026   Case Laws IBC
    Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
    April 4, 2026   Case Laws IBC
    Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
    April 4, 2026   Case Laws Money Laundering
    Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
    April 4, 2026   Case Laws Service Tax
    Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
    April 4, 2026   Case Laws Service Tax
    Notional interest on refundable security deposit is not taxable as service value when only actual consideration is chargeable.
    April 4, 2026   Case Laws Central Excise
    Transferee SHIS scrip use with TUFS did not violate policy; Cenvat credit demand and penalty were set aside.
    April 3, 2026   Notifications Customs
    Customs exemption extends nil Agriculture Infrastructure and Development Cess on ammonium nitrate for a limited notified period.
    April 3, 2026   Notifications Customs
    Basic customs duty exemption granted on specified chemicals, petrochemicals and polymers for a limited period.
    April 3, 2026   Notifications DGFT
    Import policy for jewellery under CTH 7113 shifts to Restricted, with no transitional relief and limited exemptions.
    April 3, 2026   Circulars FEMA
    Forex counters at international airports may now exchange Indian Rupee notes for residents and non-residents in designated departure areas.
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April 4, 2026   Case Laws Income Tax
Treaty residence and source-based taxation determined salary, rent, dividend, and interest treatment under overlapping-year DTAA rules.
April 4, 2026   Case Laws Income Tax
Prima facie processing cannot override accepted exemption claims on dividend income after scrutiny examination of the same issue.
April 4, 2026   Case Laws Customs
Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
April 4, 2026   Case Laws Companies Law
Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
April 4, 2026   Case Laws Companies Law
Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
April 4, 2026   Case Laws IBC
Limitation for personal guarantor insolvency cannot be shifted by continuing guarantee once default is fixed and time-barred.
April 4, 2026   Case Laws IBC
TDS refund in liquidation remains for income tax authorities; insolvency tribunal's direction was only interlocutory and premature.
April 4, 2026   Case Laws IBC
Promoter restructuring proposal rejected as non-compliant resolution plan; liquidation upheld and appeal became infructuous.
April 4, 2026   Case Laws IBC
Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
April 4, 2026   Case Laws IBC
Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
April 4, 2026   Case Laws IBC
Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
April 4, 2026   Case Laws IBC
Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
April 4, 2026   Case Laws Money Laundering
Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
April 4, 2026   Case Laws Service Tax
Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcaster.
April 4, 2026   Case Laws Service Tax
Notional interest on refundable security deposit is not taxable as service value when only actual consideration is chargeable.
April 4, 2026   Case Laws Central Excise
Transferee SHIS scrip use with TUFS did not violate policy; Cenvat credit demand and penalty were set aside.
April 3, 2026   Notifications Customs
Customs exemption extends nil Agriculture Infrastructure and Development Cess on ammonium nitrate for a limited notified period.
April 3, 2026   Notifications Customs
Basic customs duty exemption granted on specified chemicals, petrochemicals and polymers for a limited period.
April 3, 2026   Notifications DGFT
Import policy for jewellery under CTH 7113 shifts to Restricted, with no transitional relief and limited exemptions.
April 3, 2026   Circulars FEMA
Forex counters at international airports may now exchange Indian Rupee notes for residents and non-residents in designated departure areas.

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Income Tax

Denial of Foreign tax credit - If the finding of lower authority...

Foreign Tax Credit Granted: Offshore Transaction Income with US Source Not Taxable Under Effective Management Rule.

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Income Tax September 2, 2023 Case Laws AT
Denial of Foreign tax credit - If the finding of lower authority regarding place of effective management is presumed to be correct, in that case, no tax could be charged as the transaction took place off shores and income was generated in USA - Benefit of FTC allowed - AT
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Acts Income Tax
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