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    April 2, 2026   Case LawsIncome Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case LawsIncome Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case LawsIncome Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case LawsIncome Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case LawsIncome Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case LawsIncome Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    April 2, 2026   Case LawsIncome Tax
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    April 2, 2026   Case LawsIncome Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
    April 2, 2026   Case LawsIncome Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case LawsIncome Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case LawsIncome Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    April 2, 2026   Case LawsIncome Tax
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    April 2, 2026   Case LawsIncome Tax
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    April 2, 2026   Case LawsIncome Tax
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    April 2, 2026   Case LawsIncome Tax
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    April 2, 2026   Case LawsCustoms
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    April 2, 2026   Case LawsCustoms
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    April 2, 2026   Case LawsCustoms
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.
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    April 2, 2026   Case Laws Income Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case Laws Income Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case Laws Income Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case Laws Income Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case Laws Income Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case Laws Income Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    April 2, 2026   Case Laws Income Tax
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    April 2, 2026   Case Laws Income Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the default.
    April 2, 2026   Case Laws Income Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case Laws Income Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case Laws Income Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    April 2, 2026   Case Laws Income Tax
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    April 2, 2026   Case Laws Income Tax
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    April 2, 2026   Case Laws Income Tax
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    April 2, 2026   Case Laws Income Tax
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    April 2, 2026   Case Laws Customs
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    April 2, 2026   Case Laws Customs
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    April 2, 2026   Case Laws Customs
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.

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      Home› Highlights › Income Tax › 2026 › March, 2026 › This
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      Income Tax

      The due date for issuance of TDS certificates under section 203...

      TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.

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      Income TaxMarch 27, 2026Circulars
      The due date for issuance of TDS certificates under section 203 read with rule 31 has been extended for the quarter ending 31 December 2025 because technical glitches on the e-filing portal caused genuine hardship for deductors. Certificates issued within the extended period up to 31 March 2026 are treated as issued within the prescribed time.
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