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    June 9, 2026   Case Laws Income Tax
    Mandatory pre-cognizance hearing under BNSS applies when cognizance is taken after commencement, vitiating orders without notice.
    June 9, 2026   Case Laws Income Tax
    Site restoration deduction upheld; reassessment quashed for lack of reasons and notice beyond limitation
    June 9, 2026   Case Laws Income Tax
    Retrospective reassessment amendment kept notice challenges open on remand, with liberty to contest the new provision.
    June 9, 2026   Case Laws Income Tax
    Decretal interest as judgment debt cannot be subjected to TDS deduction by the judgment debtor absent decree authorisation.
    June 9, 2026   Case Laws Income Tax
    Compensatory interest for wrongful retention of seized KVPs and IVPs allowed until release, with simple interest on arrears.
    June 9, 2026   Case Laws Income Tax
    Co-operative bank TDS exemption turned on binding CBDT note, while the restrictive proviso survived constitutional challenge.
    June 9, 2026   Case Laws Income Tax
    Black Money Act limitation and TOLA extensions: assessment quashed as time-barred because the notifications did not apply.
    June 9, 2026   Case Laws Income Tax
    Royalty and FIS/FTS treatment of database recharge and seconded employee reimbursements under India-USA DTAA held non-taxable
    June 9, 2026   Case Laws Income Tax
    Article 8 shipping receipts from feeder vessels and slot hire held covered by the DTAA, not separately taxed.
    June 9, 2026   Case Laws Income Tax
    Arrears of superannuation fund perquisites qualify for salary relief, and Rule 21A applies to the claim.
    June 9, 2026   Case Laws Income Tax
    Burden of proof in penalty cases defeats cash-loan penalties based only on third-party seized papers
    June 9, 2026   Case Laws Income Tax
    Royalty and management support service adjustments fail where costs were recovered and aggregated TNMM benchmarking applied.
    June 9, 2026   Case Laws Income Tax
    Transfer pricing adjustments remanded for fresh review of intra-group services, sensor assembling method and comparables analysis
    June 9, 2026   Case Laws Income Tax
    Foreign asset disclosure in a substituted return can defeat penalty for an earlier omission when assessment accepts it.
    June 9, 2026   Case Laws Income Tax
    Comparability filters in TNMM require upfront R&D screening and broadly similar turnover scales for software services.
    June 9, 2026   Case Laws Income Tax
    Functional comparability in wholesale auto-component trading excludes retail and after-sales comparables, deleting transfer pricing adjustments
    June 9, 2026   Case Laws Income Tax
    Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
    June 9, 2026   Case Laws Income Tax
    Pass-through LLC self-dealing defeats transfer pricing adjustment; linked receivables and profit recomputation were also deleted.
    June 9, 2026   Case Laws Income Tax
    Transfer pricing comparability: predominantly manufacturing comparables were excluded, and IT support charges were not fixed at nil.
    June 9, 2026   Case Laws Income Tax
    Substantial compliance in transfer pricing documentation defeats penalty for diamond trade record shortfall where arm's length pricing stood accepted
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June 9, 2026   Case Laws Income Tax
Mandatory pre-cognizance hearing under BNSS applies when cognizance is taken after commencement, vitiating orders without notice.
June 9, 2026   Case Laws Income Tax
Site restoration deduction upheld; reassessment quashed for lack of reasons and notice beyond limitation
June 9, 2026   Case Laws Income Tax
Retrospective reassessment amendment kept notice challenges open on remand, with liberty to contest the new provision.
June 9, 2026   Case Laws Income Tax
Decretal interest as judgment debt cannot be subjected to TDS deduction by the judgment debtor absent decree authorisation.
June 9, 2026   Case Laws Income Tax
Compensatory interest for wrongful retention of seized KVPs and IVPs allowed until release, with simple interest on arrears.
June 9, 2026   Case Laws Income Tax
Co-operative bank TDS exemption turned on binding CBDT note, while the restrictive proviso survived constitutional challenge.
June 9, 2026   Case Laws Income Tax
Black Money Act limitation and TOLA extensions: assessment quashed as time-barred because the notifications did not apply.
June 9, 2026   Case Laws Income Tax
Royalty and FIS/FTS treatment of database recharge and seconded employee reimbursements under India-USA DTAA held non-taxable
June 9, 2026   Case Laws Income Tax
Article 8 shipping receipts from feeder vessels and slot hire held covered by the DTAA, not separately taxed.
June 9, 2026   Case Laws Income Tax
Arrears of superannuation fund perquisites qualify for salary relief, and Rule 21A applies to the claim.
June 9, 2026   Case Laws Income Tax
Burden of proof in penalty cases defeats cash-loan penalties based only on third-party seized papers
June 9, 2026   Case Laws Income Tax
Royalty and management support service adjustments fail where costs were recovered and aggregated TNMM benchmarking applied.
June 9, 2026   Case Laws Income Tax
Transfer pricing adjustments remanded for fresh review of intra-group services, sensor assembling method and comparables analysis
June 9, 2026   Case Laws Income Tax
Foreign asset disclosure in a substituted return can defeat penalty for an earlier omission when assessment accepts it.
June 9, 2026   Case Laws Income Tax
Comparability filters in TNMM require upfront R&D screening and broadly similar turnover scales for software services.
June 9, 2026   Case Laws Income Tax
Functional comparability in wholesale auto-component trading excludes retail and after-sales comparables, deleting transfer pricing adjustments
June 9, 2026   Case Laws Income Tax
Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim remanded.
June 9, 2026   Case Laws Income Tax
Pass-through LLC self-dealing defeats transfer pricing adjustment; linked receivables and profit recomputation were also deleted.
June 9, 2026   Case Laws Income Tax
Transfer pricing comparability: predominantly manufacturing comparables were excluded, and IT support charges were not fixed at nil.
June 9, 2026   Case Laws Income Tax
Substantial compliance in transfer pricing documentation defeats penalty for diamond trade record shortfall where arm's length pricing stood accepted

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SEZ

The Department of Commerce (DoC) has issued clarifications...

Commerce Dept. Updates SEZ Rule: Non-SEZ IT Units Allowed in IT SEZs with Tax Repayment and Compliance Conditions.

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SEZ June 15, 2024 Circulars
The Department of Commerce (DoC) has issued clarifications regarding the newly inserted SEZ Rule 11B, notified on 6.12.2023, which allows the setup of non-SEZ IT/ITES units in IT/ITES SEZs. The responses to stakeholders' queries include: 1. Tax benefits must be repaid based on the originally availed benefits for demarcation of Non-Processing Areas (NPA) u/s 11B(5). 2. The demarcation of NPA must comply with Rule 11B(7) and Rule 5(b) of SEZ Rules, 2006. 3. No tax benefits are available for the operation and maintenance of common infrastructure in NPAs u/s 11B(9). 4. Demarcation requests must be approved by the Board of Approval (BOA) after repayment of tax benefits. 5. IT/ITES units in NPAs will be subject to all applicable Central and State laws, similar to Domestic Tariff Area (DTA) units. The detailed responses and application form are enclosed in the annexure.
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Acts Income Tax
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