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    April 25, 2026   Case Laws Income Tax
    Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
    April 25, 2026   Case Laws Income Tax
    Residential house test under section 54F: open land was not a house, so deduction remained available.
    April 25, 2026   Case Laws Income Tax
    Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
    April 25, 2026   Case Laws Income Tax
    TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
    April 25, 2026   Case Laws Income Tax
    Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
    April 25, 2026   Case Laws Income Tax
    Transfer pricing adjustments: pass-through costs, working capital relief, DRP binding directions, and foreign tax credit verification.
    April 25, 2026   Case Laws Income Tax
    Mechanical approval under section 153D invalidates search assessments where the approving authority fails to apply independent mind.
    April 25, 2026   Case Laws Income Tax
    Section 153C jurisdiction fails where third-party loose papers and digital traces do not establish a credible nexus with the assessee.
    April 25, 2026   Case Laws Income Tax
    Depreciation on land conversion charges denied, but penalty deleted because the underlying tax claim was fully disclosed and debatable.
    April 25, 2026   Case Laws Income Tax
    RERA compensation for extinguishment of property rights treated as long-term capital gains, not income from other sources.
    April 25, 2026   Case Laws Income Tax
    Charitable trust registration cannot be denied solely for limited initial activity where the objects and deed show public charitable purpose.
    April 25, 2026   Case Laws Income Tax
    APA-based transfer pricing, MAT book profit review, and consequential interest recomputation were sent back for fresh consideration.
    April 25, 2026   Case Laws Income Tax
    Project completion method: promotional expenses stay revenue, while direct project costs must be capitalised in work-in-progress.
    April 25, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded for turnover and functional mismatch; foreign currency receivables benchmarked to LIBOR plus spread.
    April 25, 2026   Case Laws Income Tax
    Aggregated TNMM applies to management charges, while delayed receivables interest must be recomputed using average LIBOR.
    April 25, 2026   Case Laws Customs
    Customs valuation of air freight: FOB-based freight cap upheld, but extended limitation and penalties failed for lack of suppression.
    April 25, 2026   Case Laws Customs
    Electronic evidence and comparable imports failed, so undervaluation was not proved and the extended period was unavailable.
    April 25, 2026   Case Laws Customs
    Customs appeal limitation: delay beyond the statutory condonable period cannot be excused, and section 5 stands excluded.
    April 25, 2026   Case Laws Customs
    Plastic wall panels and sheets classified under Heading 3921, not builders' ware, due to their essential decorative character.
    April 25, 2026   Case Laws IBC
    IBC cannot replace execution: Section 7 based on a money decree was treated as misuse of insolvency process.
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April 25, 2026   Case Laws Income Tax
Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
April 25, 2026   Case Laws Income Tax
Residential house test under section 54F: open land was not a house, so deduction remained available.
April 25, 2026   Case Laws Income Tax
Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
April 25, 2026   Case Laws Income Tax
TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
April 25, 2026   Case Laws Income Tax
Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
April 25, 2026   Case Laws Income Tax
Transfer pricing adjustments: pass-through costs, working capital relief, DRP binding directions, and foreign tax credit verification.
April 25, 2026   Case Laws Income Tax
Mechanical approval under section 153D invalidates search assessments where the approving authority fails to apply independent mind.
April 25, 2026   Case Laws Income Tax
Section 153C jurisdiction fails where third-party loose papers and digital traces do not establish a credible nexus with the assessee.
April 25, 2026   Case Laws Income Tax
Depreciation on land conversion charges denied, but penalty deleted because the underlying tax claim was fully disclosed and debatable.
April 25, 2026   Case Laws Income Tax
RERA compensation for extinguishment of property rights treated as long-term capital gains, not income from other sources.
April 25, 2026   Case Laws Income Tax
Charitable trust registration cannot be denied solely for limited initial activity where the objects and deed show public charitable purpose.
April 25, 2026   Case Laws Income Tax
APA-based transfer pricing, MAT book profit review, and consequential interest recomputation were sent back for fresh consideration.
April 25, 2026   Case Laws Income Tax
Project completion method: promotional expenses stay revenue, while direct project costs must be capitalised in work-in-progress.
April 25, 2026   Case Laws Income Tax
Transfer pricing comparables excluded for turnover and functional mismatch; foreign currency receivables benchmarked to LIBOR plus spread.
April 25, 2026   Case Laws Income Tax
Aggregated TNMM applies to management charges, while delayed receivables interest must be recomputed using average LIBOR.
April 25, 2026   Case Laws Customs
Customs valuation of air freight: FOB-based freight cap upheld, but extended limitation and penalties failed for lack of suppression.
April 25, 2026   Case Laws Customs
Electronic evidence and comparable imports failed, so undervaluation was not proved and the extended period was unavailable.
April 25, 2026   Case Laws Customs
Customs appeal limitation: delay beyond the statutory condonable period cannot be excused, and section 5 stands excluded.
April 25, 2026   Case Laws Customs
Plastic wall panels and sheets classified under Heading 3921, not builders' ware, due to their essential decorative character.
April 25, 2026   Case Laws IBC
IBC cannot replace execution: Section 7 based on a money decree was treated as misuse of insolvency process.

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SEBI

The circular issued by SEBI mandates the creation of Audiovisual...

New SEBI circular mandates Audiovisual (AV) presentations for public issue disclosures, enhancing investor awareness.

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SEBI May 25, 2024 Circulars
The circular issued by SEBI mandates the creation of Audiovisual (AV) presentations for disclosures in Public Issue Offer Documents to enhance investor awareness and discourage reliance on unauthorized information. The AV must comply with SEBI regulations, be bilingual, factual, and cover key disclosures from the Draft Red Herring Prospectus (DRHP) and Red Herring Prospectus (RHP). Issuers and Lead Managers are responsible for the content. The AV must be uploaded on relevant websites and social media platforms within specified timelines. The circular applies voluntarily from July 1, 2024, and becomes mandatory from October 1, 2024, as per SEBI's powers u/s 11 and 11A of the Securities and Exchange Board of India Act, 1992.
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Acts Income Tax
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