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    May 4, 2026   Case Laws Income Tax
    Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.
    May 4, 2026   Case Laws Income Tax
    Transfer pricing operating margin: SEIS reversal, foreign exchange gains and working capital adjustment shape TNMM comparability
    May 4, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM refined: functional filters, aggregate RPT testing, and working capital adjustments controlled the outcome.
    May 4, 2026   Case Laws Income Tax
    TNMM and transfer pricing adjustments: receivables deleted, ECB interest upheld, leasehold amortisation allowed, royalty remanded
    May 4, 2026   Case Laws Income Tax
    Transfer pricing under External TNMM prevails where internal comparables and segment re-casting lack factual support.
    May 4, 2026   Case Laws Income Tax
    Transfer pricing on overdue receivables and CSR-linked 80G deduction were reshaped by the Tribunal's recomputation directions.
    May 2, 2026   Case Laws Income Tax
    Jurisdiction and regular assessment are prerequisites for prosecution over failure to file an income tax return.
    May 2, 2026   Case Laws Income Tax
    Reassessment limitation and sanction rules under the amended regime were upheld for the relevant assessment year.
    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.
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All › Income Tax
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May 4, 2026   Case Laws Income Tax
Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.
May 4, 2026   Case Laws Income Tax
Transfer pricing operating margin: SEIS reversal, foreign exchange gains and working capital adjustment shape TNMM comparability
May 4, 2026   Case Laws Income Tax
Transfer pricing comparability under TNMM refined: functional filters, aggregate RPT testing, and working capital adjustments controlled the outcome.
May 4, 2026   Case Laws Income Tax
TNMM and transfer pricing adjustments: receivables deleted, ECB interest upheld, leasehold amortisation allowed, royalty remanded
May 4, 2026   Case Laws Income Tax
Transfer pricing under External TNMM prevails where internal comparables and segment re-casting lack factual support.
May 4, 2026   Case Laws Income Tax
Transfer pricing on overdue receivables and CSR-linked 80G deduction were reshaped by the Tribunal's recomputation directions.
May 2, 2026   Case Laws Income Tax
Jurisdiction and regular assessment are prerequisites for prosecution over failure to file an income tax return.
May 2, 2026   Case Laws Income Tax
Reassessment limitation and sanction rules under the amended regime were upheld for the relevant assessment year.
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.

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