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    September 9, 2026   Case Laws Income Tax
    Transfer pricing consistency under TNMM protects integrated intra-group service benchmarking where facts and business model remain unchanged.
    September 9, 2026   Case Laws Income Tax
    Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.
    September 9, 2026   Case Laws Income Tax
    Working capital adjustments require reasonably accurate computations, while CSR donations may qualify separately for charitable deduction.
    September 9, 2026   Case Laws Income Tax
    AE segmental benchmarking and CCD interest deductions survive disclosure reclassification where arm's-length margins and debt status are established.
    September 8, 2026   Case Laws Income Tax
    Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
    September 8, 2026   Case Laws Income Tax
    Director tax liability under Section 179 requires consideration of the director's reply before liability can be determined lawfully.
    September 8, 2026   Case Laws Income Tax
    Capital-gains exemption requires a qualifying asset transfer and reinvestment by the same assessee, not solely by a spouse.
    September 8, 2026   Case Laws Income Tax
    Live sports broadcasting rights exclude live-feed payments from royalty, while non-live rights remain taxable and require withholding.
    September 8, 2026   Case Laws Income Tax
    Deductee-paid-tax exception requires verification before TDS default and consequential interest apply to External Development Charges payments.
    September 8, 2026   Case Laws Income Tax
    Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gain...
    September 8, 2026   Case Laws Income Tax
    Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
    September 8, 2026   Case Laws Income Tax
    Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
    September 8, 2026   Case Laws Income Tax
    MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
    September 8, 2026   Case Laws Income Tax
    TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.
    September 8, 2026   Case Laws Income Tax
    Stale Reassessment Material Cannot Support Reopening When Earlier Proceedings Already Considered the Same Lender-Credit Information
    September 8, 2026   Case Laws Income Tax
    Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
    September 8, 2026   Case Laws Income Tax
    Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
    September 8, 2026   Case Laws Income Tax
    Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency...
    September 8, 2026   Case Laws Income Tax
    Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting misma...
    September 8, 2026   Case Laws Income Tax
    Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.
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All › Income Tax › Income Tax - 2026
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September 9, 2026   Case Laws Income Tax
Transfer pricing consistency under TNMM protects integrated intra-group service benchmarking where facts and business model remain unchanged.
September 9, 2026   Case Laws Income Tax
Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.
September 9, 2026   Case Laws Income Tax
Working capital adjustments require reasonably accurate computations, while CSR donations may qualify separately for charitable deduction.
September 9, 2026   Case Laws Income Tax
AE segmental benchmarking and CCD interest deductions survive disclosure reclassification where arm's-length margins and debt status are established.
September 8, 2026   Case Laws Income Tax
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an incorrect authority.
September 8, 2026   Case Laws Income Tax
Director tax liability under Section 179 requires consideration of the director's reply before liability can be determined lawfully.
September 8, 2026   Case Laws Income Tax
Capital-gains exemption requires a qualifying asset transfer and reinvestment by the same assessee, not solely by a spouse.
September 8, 2026   Case Laws Income Tax
Live sports broadcasting rights exclude live-feed payments from royalty, while non-live rights remain taxable and require withholding.
September 8, 2026   Case Laws Income Tax
Deductee-paid-tax exception requires verification before TDS default and consequential interest apply to External Development Charges payments.
September 8, 2026   Case Laws Income Tax
Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gains additions.
September 8, 2026   Case Laws Income Tax
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment.
September 8, 2026   Case Laws Income Tax
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments.
September 8, 2026   Case Laws Income Tax
MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
September 8, 2026   Case Laws Income Tax
TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.
September 8, 2026   Case Laws Income Tax
Stale Reassessment Material Cannot Support Reopening When Earlier Proceedings Already Considered the Same Lender-Credit Information
September 8, 2026   Case Laws Income Tax
Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
September 8, 2026   Case Laws Income Tax
Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
September 8, 2026   Case Laws Income Tax
Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency remains taxable income.
September 8, 2026   Case Laws Income Tax
Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting mismatches.
September 8, 2026   Case Laws Income Tax
Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.

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