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    July 29, 2025 Case Laws Income Tax
    Rejection of Third-Party Info Disclosure Under IT Act Section 138(1)(b) Upheld in Criminal Case Context
    July 29, 2025 Case Laws Income Tax
    Bad Debt Claim Allowed Under Section 36(1)(vii) When Write-Off Is Real and Identifiable
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    No Recovery Allowed on Excess Customs Duty Refund Under Section 18(5) of Customs Act, 1962
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    SC confirms fixed place PE under Article 5(1) of India-UAE DTAA based on coordinated business activities and control
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    Reopening of Income Tax Assessment Valid Under Sections 147/148 for Undisclosed Share Capital from Paper Companies
    July 29, 2025 Case Laws Income Tax
    Penalty under Section 271AAB(1A) quashed for defective notice and inconsistent AO stance across assessment years
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    Penalty under Section 270A not imposed for delayed return if no concealment or income misreporting found
    July 29, 2025 Case Laws Income Tax
    Assessment case transfer invalid without formal order or hearing under Section 127; jurisdiction assumed improperly quashed
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    Revenue from tradable license sales not deductible under Section 80IB(11A) without reducing production costs
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    ITAT Rules Section 69 and 68 Additions Invalid Without Proper Evidence, Allows Capital Loss on Debenture Redemption
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    Deduction under Section 80IB(10) denied; res judicata not applicable across different assessment years
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    SEZ

    The Central Government amended Special Economic Zones Rules,...

    Hybrid Working Model in Special Economic Zones Extended Until 2027, Boosting Operational Flexibility for Companies.

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    SEZJanuary 1, 2025Notifications

    The Central Government amended Special Economic Zones Rules, 2006 extending the permission for hybrid working model for units in Special Economic Zones until 31st December 2027 by substituting the earlier date of 31st December 2024 in Rule 43A(3).

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