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    May 5, 2026   Case Laws Income Tax
    Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
    May 5, 2026   Case Laws Income Tax
    Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
    May 5, 2026   Case Laws Income Tax
    Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
    May 5, 2026   Case Laws Income Tax
    Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
    May 5, 2026   Case Laws Income Tax
    Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
    May 5, 2026   Case Laws Income Tax
    Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
    May 5, 2026   Case Laws Income Tax
    Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
    May 5, 2026   Case Laws Income Tax
    Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
    May 5, 2026   Case Laws Income Tax
    Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
    May 5, 2026   Case Laws Income Tax
    Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
    May 5, 2026   Case Laws Income Tax
    Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.
    May 5, 2026   Case Laws Income Tax
    Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
    May 5, 2026   Case Laws Benami Property
    Benami transaction through routed cash through a third party account was upheld, with attachment restricted to the reduced amount.
    May 5, 2026   Case Laws Customs
    Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
    May 5, 2026   Case Laws FEMA
    Foreign exchange restriction under FERA did not apply where an NRE cheque was received in Indian currency without unauthorised conversion.
    May 5, 2026   Case Laws FEMA
    Forgery allegations in share transfer documents failed where no corroborative evidence displaced the recorded FEMA compliance.
    May 5, 2026   Case Laws Money Laundering
    PMLA bail and speedy trial concerns supported release where only a limited derivative role was alleged.
    May 5, 2026   Case Laws Money Laundering
    Money-laundering attachment can extend to equivalent value property and third-party assets despite later settlement or discharge.
    May 5, 2026   Case Laws Service Tax
    Sovereign functions and statutory fees were outside service tax, so a forest officer faced no tax liability.
    May 5, 2026   Case Laws Service Tax
    Exemption for cargo handling of agricultural produce upheld, renting service demand sustained, and Section 77 penalty waived.
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May 5, 2026   Case Laws Income Tax
Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
May 5, 2026   Case Laws Income Tax
Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
May 5, 2026   Case Laws Income Tax
Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
May 5, 2026   Case Laws Income Tax
Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
May 5, 2026   Case Laws Income Tax
Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
May 5, 2026   Case Laws Income Tax
Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
May 5, 2026   Case Laws Income Tax
Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
May 5, 2026   Case Laws Income Tax
Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
May 5, 2026   Case Laws Income Tax
Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
May 5, 2026   Case Laws Income Tax
Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
May 5, 2026   Case Laws Income Tax
Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.
May 5, 2026   Case Laws Income Tax
Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
May 5, 2026   Case Laws Benami Property
Benami transaction through routed cash through a third party account was upheld, with attachment restricted to the reduced amount.
May 5, 2026   Case Laws Customs
Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
May 5, 2026   Case Laws FEMA
Foreign exchange restriction under FERA did not apply where an NRE cheque was received in Indian currency without unauthorised conversion.
May 5, 2026   Case Laws FEMA
Forgery allegations in share transfer documents failed where no corroborative evidence displaced the recorded FEMA compliance.
May 5, 2026   Case Laws Money Laundering
PMLA bail and speedy trial concerns supported release where only a limited derivative role was alleged.
May 5, 2026   Case Laws Money Laundering
Money-laundering attachment can extend to equivalent value property and third-party assets despite later settlement or discharge.
May 5, 2026   Case Laws Service Tax
Sovereign functions and statutory fees were outside service tax, so a forest officer faced no tax liability.
May 5, 2026   Case Laws Service Tax
Exemption for cargo handling of agricultural produce upheld, renting service demand sustained, and Section 77 penalty waived.

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Customs

Exemptions on import of various goods and inputs for specified...

Import Duty Exemptions: Extensions for Electronics, Renewable Energy, Medical Devices; Some Lapse by 2024; New End-Dates Removed.

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Customs July 25, 2024 Circulars
Exemptions on import of various goods and inputs for specified purposes such as research and development, manufacture of specified products like fertilizers, pharmaceuticals, electronics, renewable energy equipment, aircraft and ship components, medical equipment, and exports. Concessional duties on imports like artwork, antiques, samples for instructional use. Extension of existing exemptions related to manufacture of electronics, renewable energy, aircraft/ship components, medical devices, export promotion until 31.03.2026. Certain exemptions to lapse on 30.09.2024 including for specified inputs, second-hand computers for donation, exemption from special additional duty. Removal of end-date for exemptions like on additional duty on specified goods, specimens for instruction.
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Acts Income Tax
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