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    May 2, 2026   Case Laws Income Tax
    Third-party seized material needs independent corroboration before alleging cash receipts, profit estimation, or on-money payments.
    May 2, 2026   Case Laws Income Tax
    Appellate jurisdiction is confined to the year under appeal; directions to reopen earlier years were expunged.
    May 2, 2026   Case Laws Income Tax
    Rejection of books and profit estimation: ITAT upheld section 145(3) but cut estimated profit from 8% to 5%.
    May 2, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails where full disclosure is made and the claim is only legally unsustainable.
    May 2, 2026   Case Laws Income Tax
    Transfer pricing on rupee-denominated debentures: ITAT upheld 10% arm's length interest and corrected the adjustment amount.
    May 2, 2026   Case Laws Income Tax
    Service PE under India-US DTAA turns on unique solar days, not overlapping man-days, so the 90-day threshold was not crossed.
    May 2, 2026   Case Laws Income Tax
    IDS-2016 declaration taxed in wrong year; Tribunal deleted reassessment for AY 2013-14 after non-payment within time.
    May 2, 2026   Case Laws Income Tax
    Invalid reassessment sanction beyond three years vitiates notice and assessment where approval is taken from the wrong authority.
    May 2, 2026   Case Laws Income Tax
    Invalid reassessment sanction and unsupported cash-addition claims fail; DCF share valuation upheld, with only profit element taxed on cash sales.
    May 2, 2026   Case Laws Income Tax
    Revenue expenditure, proportionate TDS credit and real income principles sustained against tax additions on appeal.
    May 2, 2026   Case Laws Income Tax
    Prospective cancellation for specified violation under charitable registration law fails where alleged breaches predate the regime
    May 2, 2026   Case Laws Income Tax
    Section 68 additions fail without assessee-specific evidence; declared trading income and proved loan documents defeat the Revenue's case.
    May 2, 2026   Case Laws Income Tax
    Retraction of search statement and lack of corroboration cannot sustain an addition without independent incriminating material.
    May 2, 2026   Case Laws Income Tax
    Charitable exemption denied where routed donations were used through the assessee's account as part of a tax-claim arrangement.
    May 2, 2026   Case Laws Income Tax
    Inordinate delay in recording section 153C satisfaction quashes search-related proceedings, while parallel reassessment did not defeat jurisdiction.
    May 2, 2026   Case Laws Income Tax
    RBI penalty deduction allowed, CSR disallowance sustained, and fresh appellate claims remitted for merits consideration.
    May 2, 2026   Case Laws Income Tax
    Trust accumulation under section 11(2) upheld where purposes matched objects and fixed deposits were permissible investments.
    May 2, 2026   Case Laws Income Tax
    Taxability of grant interest, TDS credit and MAT adjustments turned on Rule 37BA, section 115JB and section 234A limits
    May 2, 2026   Case Laws Income Tax
    Transfer pricing, branch expense, and head-office interest issues resolved in assessee's favour by the Tribunal.
    May 2, 2026   Case Laws Income Tax
    TNMM comparability turns on material margin distortion, turnover filters, and functional analysis in transfer pricing benchmarking.
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May 2, 2026   Case Laws Income Tax
Third-party seized material needs independent corroboration before alleging cash receipts, profit estimation, or on-money payments.
May 2, 2026   Case Laws Income Tax
Appellate jurisdiction is confined to the year under appeal; directions to reopen earlier years were expunged.
May 2, 2026   Case Laws Income Tax
Rejection of books and profit estimation: ITAT upheld section 145(3) but cut estimated profit from 8% to 5%.
May 2, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails where full disclosure is made and the claim is only legally unsustainable.
May 2, 2026   Case Laws Income Tax
Transfer pricing on rupee-denominated debentures: ITAT upheld 10% arm's length interest and corrected the adjustment amount.
May 2, 2026   Case Laws Income Tax
Service PE under India-US DTAA turns on unique solar days, not overlapping man-days, so the 90-day threshold was not crossed.
May 2, 2026   Case Laws Income Tax
IDS-2016 declaration taxed in wrong year; Tribunal deleted reassessment for AY 2013-14 after non-payment within time.
May 2, 2026   Case Laws Income Tax
Invalid reassessment sanction beyond three years vitiates notice and assessment where approval is taken from the wrong authority.
May 2, 2026   Case Laws Income Tax
Invalid reassessment sanction and unsupported cash-addition claims fail; DCF share valuation upheld, with only profit element taxed on cash sales.
May 2, 2026   Case Laws Income Tax
Revenue expenditure, proportionate TDS credit and real income principles sustained against tax additions on appeal.
May 2, 2026   Case Laws Income Tax
Prospective cancellation for specified violation under charitable registration law fails where alleged breaches predate the regime
May 2, 2026   Case Laws Income Tax
Section 68 additions fail without assessee-specific evidence; declared trading income and proved loan documents defeat the Revenue's case.
May 2, 2026   Case Laws Income Tax
Retraction of search statement and lack of corroboration cannot sustain an addition without independent incriminating material.
May 2, 2026   Case Laws Income Tax
Charitable exemption denied where routed donations were used through the assessee's account as part of a tax-claim arrangement.
May 2, 2026   Case Laws Income Tax
Inordinate delay in recording section 153C satisfaction quashes search-related proceedings, while parallel reassessment did not defeat jurisdiction.
May 2, 2026   Case Laws Income Tax
RBI penalty deduction allowed, CSR disallowance sustained, and fresh appellate claims remitted for merits consideration.
May 2, 2026   Case Laws Income Tax
Trust accumulation under section 11(2) upheld where purposes matched objects and fixed deposits were permissible investments.
May 2, 2026   Case Laws Income Tax
Taxability of grant interest, TDS credit and MAT adjustments turned on Rule 37BA, section 115JB and section 234A limits
May 2, 2026   Case Laws Income Tax
Transfer pricing, branch expense, and head-office interest issues resolved in assessee's favour by the Tribunal.
May 2, 2026   Case Laws Income Tax
TNMM comparability turns on material margin distortion, turnover filters, and functional analysis in transfer pricing benchmarking.

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Customs

A system-based facility in ICES has been introduced to handle...

Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.

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Customs April 3, 2026 Circulars
A system-based facility in ICES has been introduced to handle export cargo returned from international waters due to closure of the Strait of Hormuz, by enabling a new "Post EGM SB Cancellation" option for Shipping Bills after filing of the Export General Manifest. The proper officer may cancel such Shipping Bills to prevent export incentives and IGST refunds from being disbursed where no scroll has yet been generated. If a scroll is already generated before cancellation, recovery action must be taken manually by the field formation in line with the Board's circular.
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Acts Income Tax
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