Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
The limitation and reopening challenge to the reassessment became infructuous after the Finance Act 2026 amended section 153B, so no merit survived in that ground. On the substantive taxability issue, receipts from voice termination, bandwidth, and annual operation and maintenance services were held not taxable in the manner adopted by the assessment order because the facts were identical to the assessee's earlier year, and Article 12 of the India-Singapore and India-USA DTAAs were treated as pari materia on royalties, fees for technical services, and the make available requirement. The Tribunal followed the earlier decisions and allowed the assessee's claim.
The limitation and reopening challenge to the reassessment became infructuous after the Finance Act 2026 amended section 153B, so no merit survived in that ground. On the substantive taxability issue, receipts from voice termination, bandwidth, and annual operation and maintenance services were held not taxable in the manner adopted by the assessment order because the facts were identical to the assessee's earlier year, and Article 12 of the India-Singapore and India-USA DTAAs were treated as pari materia on royalties, fees for technical services, and the make available requirement. The Tribunal followed the earlier decisions and allowed the assessee's claim.
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