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    August 25, 2026   Case Laws GST
    Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
    August 25, 2026   Case Laws Income Tax
    Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
    August 25, 2026   Case Laws Income Tax
    Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
    Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
    Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
    August 25, 2026   Case Laws Income Tax
    Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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    August 25, 2026   Case Laws Income Tax
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August 25, 2026   Case Laws GST
Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
August 25, 2026   Case Laws Income Tax
Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
August 25, 2026   Case Laws Income Tax
Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
August 25, 2026   Case Laws Income Tax
Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
August 25, 2026   Case Laws Income Tax
Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
August 25, 2026   Case Laws Income Tax
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently breached.
August 25, 2026   Case Laws Income Tax
Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
August 25, 2026   Case Laws Income Tax
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment relief claims.
August 25, 2026   Case Laws Income Tax
Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
August 25, 2026   Case Laws Income Tax
Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
August 25, 2026   Case Laws Income Tax
Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
August 25, 2026   Case Laws Income Tax
Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
August 25, 2026   Case Laws Income Tax
Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
August 25, 2026   Case Laws Income Tax
NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
August 25, 2026   Case Laws Income Tax
Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash payments.
August 25, 2026   Case Laws Income Tax
Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
August 25, 2026   Case Laws Income Tax
Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
August 25, 2026   Case Laws Income Tax
Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
August 25, 2026   Case Laws Income Tax
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's investment claim.
August 25, 2026   Case Laws Income Tax
Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.

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Customs

The central issue is whether imported knitted girls' slips are...

Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function

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Customs January 16, 2026 Case Laws AAR
The central issue is whether imported knitted girls' slips are classifiable as brassieres (CTH 6212) or as slips/petticoats of man-made fibres (CTH 61081110/62081100). Applying HSN Explanatory Notes and functional/structural tests, the authority found three decisive features-beginning above bust/at waist, shoulder straps, and absence of moulded cups/boning/support structures-establishing they are undergarments for modesty/layering, not body-support garments; consequently they do not fall under Heading 6212. As the goods are knitted man-made fibre slips, Rule 3(a) GRI favours the more specific heading 61081110 over 62081100, so they are classifiable under CTH 61081110. - AAR
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Acts Income Tax
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