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    July 14, 2026   Case Laws Income Tax
    Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
    July 14, 2026   Case Laws Income Tax
    Adequate enquiry limits section 263 revision; shareholder funding and commercially expedient purchases may avoid tax adjustments
    July 14, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the wrong officer can invalidate the resulting assessment.
    July 14, 2026   Case Laws Income Tax
    Open-access medical and educational activities outweigh an isolated religious object clause, supporting charitable registration and donation approval
    July 14, 2026   Case Laws Income Tax
    Non-recourse receivables assignment is a sale, not borrowing; alleged discounting charges are not interest for TDS purposes.
    July 14, 2026   Case Laws Income Tax
    Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
    July 14, 2026   Case Laws Income Tax
    Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed a...
    July 14, 2026   Case Laws Income Tax
    Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenu...
    July 14, 2026   Case Laws Income Tax
    Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation ...
    July 14, 2026   Case Laws Income Tax
    Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
    July 14, 2026   Case Laws Income Tax
    Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
    July 14, 2026   Case Laws Income Tax
    Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
    July 14, 2026   Case Laws Income Tax
    Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
    July 14, 2026   Case Laws Income Tax
    Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
    July 14, 2026   Case Laws Income Tax
    Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
    July 14, 2026   Case Laws Customs
    Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
    July 14, 2026   Case Laws SEBI
    Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
    July 14, 2026   Case Laws IBC
    Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
    July 14, 2026   Case Laws Service Tax
    Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
    July 14, 2026   Case Laws Service Tax
    Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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July 14, 2026   Case Laws Income Tax
Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration defer taxation.
July 14, 2026   Case Laws Income Tax
Adequate enquiry limits section 263 revision; shareholder funding and commercially expedient purchases may avoid tax adjustments
July 14, 2026   Case Laws Income Tax
Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the wrong officer can invalidate the resulting assessment.
July 14, 2026   Case Laws Income Tax
Open-access medical and educational activities outweigh an isolated religious object clause, supporting charitable registration and donation approval
July 14, 2026   Case Laws Income Tax
Non-recourse receivables assignment is a sale, not borrowing; alleged discounting charges are not interest for TDS purposes.
July 14, 2026   Case Laws Income Tax
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains computation
July 14, 2026   Case Laws Income Tax
Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed at LIBOR plus 2%
July 14, 2026   Case Laws Income Tax
Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenue expenditure.
July 14, 2026   Case Laws Income Tax
Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation approval rejection cannot stand
July 14, 2026   Case Laws Income Tax
Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
July 14, 2026   Case Laws Income Tax
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verification
July 14, 2026   Case Laws Income Tax
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised trading tests
July 14, 2026   Case Laws Income Tax
Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
July 14, 2026   Case Laws Income Tax
Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
July 14, 2026   Case Laws Income Tax
Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
July 14, 2026   Case Laws Customs
Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
July 14, 2026   Case Laws SEBI
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or penalties
July 14, 2026   Case Laws IBC
Interest forms part of financial debt when acknowledged through conduct, affecting Section 7 threshold assessment for inter corporate deposits
July 14, 2026   Case Laws Service Tax
Mistaken tax payments and unjust enrichment: reversing the burden to buyers may support refund, while Section 11B limitation may not apply.
July 14, 2026   Case Laws Service Tax
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set aside

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Customs

Permission is granted to M/s Airlift Services Pvt. Ltd. to...

Bonded trucking permission for export cargo granted subject to Customs transshipment rules and bond conditions

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Customs May 7, 2026 Circulars
Permission is granted to M/s Airlift Services Pvt. Ltd. to operate bonded trucking services for export cargo between Air Cargo Complex, Mumbai and other notified ACCs, ICDs, CFSs and AFSs in India, subject to consignee authorisation and Customs approval. The permission is issued under the Customs Act, 1962 and is governed by the applicable transshipment provisions, cargo-handling regulations, circulars and public notices. The company's request for exemption from bank guarantee is noted in light of its AEO-LO status and execution of the required bond. The permission remains valid until 30.11.2026 or earlier expiry of the bond.
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Acts Income Tax
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