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    October 1, 2026   Case Laws Income Tax
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    DGFT regularisation of EPCG imports removes confiscation and penalty, while duty foregone follows Bill of Entry assessable value.
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    GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
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    GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
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    Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
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    Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
    October 1, 2026   Case Laws Income Tax
    Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
    October 1, 2026   Case Laws Income Tax
    Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
    October 1, 2026   Case Laws Income Tax
    Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
    October 1, 2026   Case Laws Income Tax
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    October 1, 2026   Case Laws Income Tax
    Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
    October 1, 2026   Case Laws Income Tax
    Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
    October 1, 2026   Case Laws Income Tax
    Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
    October 1, 2026   Case Laws Income Tax
    Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
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    Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
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October 1, 2026   Case Laws Income Tax
Deemed acquisition of undeclared foreign assets requires assessment in the year following the first statutory notice.
October 1, 2026   Case Laws Income Tax
Deemed search date determines whether post-reform section 153C notices and consequential assessments remain legally valid.
October 1, 2026   Case Laws Income Tax
Reasonable cause for non-filing of a return supported deletion of salary-income misreporting penalty despite tax deducted at source.
October 1, 2026   Case Laws Income Tax
Treaty employment income exemption protects Vietnam-earned salary despite Indian payroll, bank receipt, and tax withholding.
October 1, 2026   Case Laws Customs
Prospective operation of exemption notifications prevents later amendments from blocking provisional release of pre-amendment imported machinery.
October 1, 2026   Case Laws Service Tax
Sabka Vishwas discharge certificates remain available where timely payment and appeal withdrawal are completed despite delayed procedural intimation.
October 1, 2026   Case Laws Customs
DGFT regularisation of EPCG imports removes confiscation and penalty, while duty foregone follows Bill of Entry assessable value.
October 1, 2026   Case Laws GST
GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
October 1, 2026   Case Laws GST
GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
October 1, 2026   Case Laws GST
Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
October 1, 2026   Case Laws GST
Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
October 1, 2026   Case Laws Income Tax
Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
October 1, 2026   Case Laws Income Tax
Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
October 1, 2026   Case Laws Income Tax
Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
October 1, 2026   Case Laws Income Tax
Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
October 1, 2026   Case Laws Income Tax
Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional interest.
October 1, 2026   Case Laws Income Tax
Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
October 1, 2026   Case Laws Income Tax
Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
October 1, 2026   Case Laws Income Tax
Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
October 1, 2026   Case Laws Customs
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties.

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Home › Highlights › Income Tax › 2023 › October, 2023 › This
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Income Tax

Nature of expenditure - Contingent liability or not - invocation...

Court Rules on Performance Guarantee, Internet Expenses, and Section 69C Additions Under Income Tax Act; Benefit Granted to Assessee.

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Income Tax October 16, 2023 Case Laws AT
Nature of expenditure - Contingent liability or not - invocation of performance guarantee by the Department of Telecommunication - internet expenses - Additions u/s 69C r.w.s. 115BBE - the benefit of Section 37(1) is allowable to the assessee - Additions deleted - AT
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