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    July 30, 2026   Case LawsGST
    Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
    July 30, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
    July 30, 2026   Case LawsGST
    Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
    July 30, 2026   Case LawsGST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices...
    July 30, 2026   Case LawsIncome Tax
    Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
    July 30, 2026   Case LawsIncome Tax
    Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
    July 30, 2026   Case LawsIncome Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
    July 30, 2026   Case LawsIncome Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case LawsIncome Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case LawsIncome Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case LawsIncome Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case LawsIncome Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case LawsIncome Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
    July 30, 2026   Case LawsCustoms
    Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
    July 30, 2026   Case LawsCustoms
    RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
    July 30, 2026   Case LawsCustoms
    Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
    July 30, 2026   Case LawsCustoms
    Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
    July 30, 2026   Case LawsCustoms
    Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
    July 30, 2026   Case LawsCustoms
    Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
    July 30, 2026   Case LawsCustoms
    Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.
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    July 30, 2026   Case Laws GST
    Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
    July 30, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
    July 30, 2026   Case Laws GST
    Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
    July 30, 2026   Case Laws GST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices.
    July 30, 2026   Case Laws Income Tax
    Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
    July 30, 2026   Case Laws Income Tax
    Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
    July 30, 2026   Case Laws Income Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claims.
    July 30, 2026   Case Laws Income Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case Laws Income Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case Laws Income Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case Laws Income Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case Laws Income Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case Laws Income Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
    July 30, 2026   Case Laws Customs
    Prohibited versus restricted imports: provisional release remains available where tyre classification and compliance conditions await adjudication.
    July 30, 2026   Case Laws Customs
    RoDTEP duty credit for authorised restricted sugar exports cannot be denied where prescribed governmental conditions are fulfilled.
    July 30, 2026   Case Laws Customs
    Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final customs assessments.
    July 30, 2026   Case Laws Customs
    Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clearance filings.
    July 30, 2026   Case Laws Customs
    Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabilities.
    July 30, 2026   Case Laws Customs
    Baggage confiscation orders are outside Tribunal appeal jurisdiction and must be challenged through the statutory revision remedy.
    July 30, 2026   Case Laws Customs
    Customs penalty for unsubstantiated dealings in confiscated cigarettes was sustained, while an excessive penalty quantum was reduced.

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      Home› Highlights › Income Tax › 2024 › June, 2024 › This
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      Income Tax

      The ITAT addressed various issues: disallowance u/s 40(a)(ia)...

      Tribunal ruled in favor of assessee on various tax issues including disallowance of expenses, foreign tax credit, & brand building expenses.

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      Income TaxJune 26, 2024Case LawsAT
      The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign tax credit for Sec. 10A/10AA income, MAT computation on investment diminution, deduction u/s 10AA on commercial profits, overseas state tax deduction, TDS u/s 195 for imported software, disallowance u/s 14A, advertisement expenses nature, Tata Brand Equity subscription, and commission payment to non-resident. The ITAT emphasized the importance of legal precedents and relevant case laws in reaching decisions favoring the assessee in various aspects, including disallowances and deductions, ensuring fair treatment and adherence to tax laws.
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