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    January 22, 2026   Case Laws Income Tax
    Transponder service fees dispute: whether payments constitute royalty under India-UK tax treaty, tribunal denies treaty royalty status
    January 22, 2026   Case Laws Income Tax
    Amalgamation assessment: Predecessor's pre-merger income cannot be clubbed with successor's assessment in a single order; reassessment invalidated.
    January 22, 2026   Case Laws Income Tax
    Accumulated charitable funds utilization timeline: amendment applied prospectively, existing accumulations retain six-year window, relief granted
    January 22, 2026   Case Laws Income Tax
    Real estate project accounting and tax adjustments: revenue recognition, interest capitalization, debenture costs, notional interest recalculated, and...
    January 22, 2026   Case Laws Income Tax
    Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
    January 22, 2026   Case Laws Income Tax
    Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating ...
    January 22, 2026   Case Laws Customs
    Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
    January 22, 2026   Case Laws Customs
    Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
    January 22, 2026   Case Laws Customs
    Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
    January 22, 2026   Case Laws Customs
    Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
    January 22, 2026   Case Laws Customs
    Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
    January 22, 2026   Case Laws Customs
    Classification of Lauric Acid denied concessional tariff; review under Section 28 sustains higher duty and appeals dismissed
    January 22, 2026   Case Laws Companies Law
    AGM procedure and chairperson appointment require statutory voting; deferred agendas to be heard and directed on 27.01.2026.
    January 22, 2026   Case Laws IBC
    Financial debt characterization and misuse of loan for personal car purchase led to rejection of the alleged creditors claim.
    January 22, 2026   Case Laws IBC
    Related party status of SRA and eligibility to submit a resolution plan tested; prior adjudicating authority decision upheld and appeal dismissed
    January 22, 2026   Case Laws IBC
    Approval of resolution plan including third-party land upheld where guarantor land treated as company asset, lease voided
    January 22, 2026   Case Laws IBC
    Effect of bankruptcy order: post-commencement funds released to bankrupt if trustee has not claimed them; trustee administers estate
    January 22, 2026   Case Laws IBC
    Interim finance in corporate insolvency: tribunal trims RP fees, finds conflict of interest and misuse of funds.
    January 22, 2026   Case Laws IBC
    CIRP admission challenge over settlement after full payment of claimed debt leads to setting aside of the impugned order
    January 22, 2026   Case Laws Money Laundering
    Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
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January 22, 2026   Case Laws Income Tax
Transponder service fees dispute: whether payments constitute royalty under India-UK tax treaty, tribunal denies treaty royalty status
January 22, 2026   Case Laws Income Tax
Amalgamation assessment: Predecessor's pre-merger income cannot be clubbed with successor's assessment in a single order; reassessment invalidated.
January 22, 2026   Case Laws Income Tax
Accumulated charitable funds utilization timeline: amendment applied prospectively, existing accumulations retain six-year window, relief granted
January 22, 2026   Case Laws Income Tax
Real estate project accounting and tax adjustments: revenue recognition, interest capitalization, debenture costs, notional interest recalculated, and TDS deletion.
January 22, 2026   Case Laws Income Tax
Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
January 22, 2026   Case Laws Income Tax
Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating material exists.
January 22, 2026   Case Laws Customs
Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
January 22, 2026   Case Laws Customs
Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
January 22, 2026   Case Laws Customs
Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
January 22, 2026   Case Laws Customs
Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
January 22, 2026   Case Laws Customs
Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before reliance
January 22, 2026   Case Laws Customs
Classification of Lauric Acid denied concessional tariff; review under Section 28 sustains higher duty and appeals dismissed
January 22, 2026   Case Laws Companies Law
AGM procedure and chairperson appointment require statutory voting; deferred agendas to be heard and directed on 27.01.2026.
January 22, 2026   Case Laws IBC
Financial debt characterization and misuse of loan for personal car purchase led to rejection of the alleged creditors claim.
January 22, 2026   Case Laws IBC
Related party status of SRA and eligibility to submit a resolution plan tested; prior adjudicating authority decision upheld and appeal dismissed
January 22, 2026   Case Laws IBC
Approval of resolution plan including third-party land upheld where guarantor land treated as company asset, lease voided
January 22, 2026   Case Laws IBC
Effect of bankruptcy order: post-commencement funds released to bankrupt if trustee has not claimed them; trustee administers estate
January 22, 2026   Case Laws IBC
Interim finance in corporate insolvency: tribunal trims RP fees, finds conflict of interest and misuse of funds.
January 22, 2026   Case Laws IBC
CIRP admission challenge over settlement after full payment of claimed debt leads to setting aside of the impugned order
January 22, 2026   Case Laws Money Laundering
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals dismissed

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Income Tax

Transfer pricing comparables had to be tested against functional...

Transfer pricing comparables and working capital adjustment turned on DRP compliance, filter testing, and margin verification.

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Income Tax April 4, 2026 Case Laws AT
Transfer pricing comparables had to be tested against functional similarity, related party transaction limits, segmental data and trading sales filters, and the Assessing Officer was required to follow DRP directions. Peoplelink Unified Communications Pvt. Ltd. was to be excluded because it had already been found functionally different. Zoho Corporation Pvt. Ltd., Quick Heal Technologies Ltd. and RAH Infotech Pvt. Ltd., MSR IT Solution Pvt Ltd. and ESDS Corporation Pvt. Ltd. were sent back for re-examination on the stated filters and annual report data. The operating margin of Compass IT Solutions and Services Pvt Ltd. was also to be verified and corrected if the wrong margin had been applied. Working capital adjustment had to be granted as directed, while consequential interest did not survive on merits.
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Acts Income Tax
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