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    September 3, 2026   Case Laws Income Tax
    Cash-basis deduction permits Work Contract Tax paid in the relevant year despite liability relating to earlier years.
    September 3, 2026   Case Laws Income Tax
    Abandoned expansion project costs qualify as revenue expenditure when no new enduring asset or distinct business emerges
    September 3, 2026   Case Laws Income Tax
    Share buy-backs with mandatory extinguishment do not create taxable property, while own-funds and lending-business tests support deductions.
    September 3, 2026   Case Laws Income Tax
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    Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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    Independent satisfaction in reassessment prevents Board directions from replacing a reasoned belief that income escaped assessment.
    September 3, 2026   Case Laws Income Tax
    Third-party loose sheets supported on-money receipts, while only embedded real-estate profit was taxable at the reduced rate.
    September 3, 2026   Case Laws Income Tax
    Treaty source and make-available rules restrict royalty, service-fee and notional-interest taxation despite transfer-pricing adjustments.
    September 3, 2026   Case Laws Income Tax
    Salary reimbursement without markup avoids TDS disallowance, while unclaimed delayed-deposit interest requires verification before any tax adjustment.
    September 3, 2026   Case Laws Income Tax
    Arm's-length pricing requires prescribed methods; ad hoc reallocation of independently negotiated business-sale agreements was deleted.
    September 3, 2026   Case Laws Income Tax
    TDS Credit After Actual Deduction Protects Rental Income Recipients From Direct Recovery for Tenant-Deductor Default.
    September 3, 2026   Case Laws Customs
    EPCG export obligation discharge certificates evidence compliance, preventing duty demands where related customs bonds are subsequently cancelled.
    September 3, 2026   Case Laws Indian Laws
    Exclusive Economic Zone access requires timely State transit clearances, preventing administrative delay from becoming an unwritten fishing ban.
    September 3, 2026   Case Laws Income Tax
    RBI regulatory penalties may remain deductible where supervisory defaults do not involve offences or prohibited business activities.
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    Professional Clearing Member liability excludes unverified client positions and Trading Member defaults without statutory duty or privity.
    September 3, 2026   Case Laws Customs
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    September 3, 2026   Case Laws Customs
    Oral show-cause notice under customs law can preclude automatic release of detained gold pending factual adjudication.
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September 3, 2026   Case Laws Income Tax
Cash-basis deduction permits Work Contract Tax paid in the relevant year despite liability relating to earlier years.
September 3, 2026   Case Laws Income Tax
Abandoned expansion project costs qualify as revenue expenditure when no new enduring asset or distinct business emerges
September 3, 2026   Case Laws Income Tax
Share buy-backs with mandatory extinguishment do not create taxable property, while own-funds and lending-business tests support deductions.
September 3, 2026   Case Laws Income Tax
Representative capacity under section 194H determines whether an online ticketing platform's retained convenience fee attracts tax deduction at source.
September 3, 2026   Case Laws Income Tax
Diamond grading reports do not constitute technical service fees where no technical knowledge or skill is made available.
September 3, 2026   Case Laws Income Tax
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from original return.
September 3, 2026   Case Laws Income Tax
Revisionary jurisdiction fails where back-to-back interest reimbursement creates no taxable income for the intermediary and no Revenue prejudice.
September 3, 2026   Case Laws Income Tax
Independent satisfaction in reassessment prevents Board directions from replacing a reasoned belief that income escaped assessment.
September 3, 2026   Case Laws Income Tax
Third-party loose sheets supported on-money receipts, while only embedded real-estate profit was taxable at the reduced rate.
September 3, 2026   Case Laws Income Tax
Treaty source and make-available rules restrict royalty, service-fee and notional-interest taxation despite transfer-pricing adjustments.
September 3, 2026   Case Laws Income Tax
Salary reimbursement without markup avoids TDS disallowance, while unclaimed delayed-deposit interest requires verification before any tax adjustment.
September 3, 2026   Case Laws Income Tax
Arm's-length pricing requires prescribed methods; ad hoc reallocation of independently negotiated business-sale agreements was deleted.
September 3, 2026   Case Laws Income Tax
TDS Credit After Actual Deduction Protects Rental Income Recipients From Direct Recovery for Tenant-Deductor Default.
September 3, 2026   Case Laws Customs
EPCG export obligation discharge certificates evidence compliance, preventing duty demands where related customs bonds are subsequently cancelled.
September 3, 2026   Case Laws Indian Laws
Exclusive Economic Zone access requires timely State transit clearances, preventing administrative delay from becoming an unwritten fishing ban.
September 3, 2026   Case Laws Income Tax
RBI regulatory penalties may remain deductible where supervisory defaults do not involve offences or prohibited business activities.
September 3, 2026   Case Laws SEBI
Professional Clearing Member liability excludes unverified client positions and Trading Member defaults without statutory duty or privity.
September 3, 2026   Case Laws Customs
Statutory return of seized goods depends on timely notice, while disputed oral notice compliance requires adjudication on evidence.
September 3, 2026   Case Laws Customs
Oral show-cause notices under customs law can preclude automatic release where their validity requires factual determination.
September 3, 2026   Case Laws Customs
Oral show-cause notice under customs law can preclude automatic release of detained gold pending factual adjudication.

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GST

Limitation u/s 107 of the BGST Act - Filing of Appeal before the...

Deadline for BGST Act Appeals Extended to Jan 31, 2024; Compliance with Special Filing Procedure Required.

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GST April 4, 2024 Case Laws HC
Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended the time for filing appeals until 31.01.2024. It emphasized the special procedure outlined in the notification, including the requirement to pay a portion of the disputed tax amount. - The Court directed the petitioner to comply with the conditions outlined in the notification to maintain the appeal. Failure to meet these conditions would result in the rejection of the appeal.
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Acts Income Tax
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