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    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    April 28, 2026   Case Laws Income Tax
    Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
    April 28, 2026   Case Laws Income Tax
    Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
    April 28, 2026   Case Laws Income Tax
    Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
    April 28, 2026   Case Laws Income Tax
    Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
    April 28, 2026   Case Laws Income Tax
    Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
    April 28, 2026   Case Laws Income Tax
    DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
    April 28, 2026   Case Laws Income Tax
    Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
    April 28, 2026   Case Laws Income Tax
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    April 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    April 28, 2026   Case Laws Income Tax
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    April 28, 2026   Case Laws Income Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
    April 27, 2026   Case Laws Income Tax
    Section 80-IA(10) requires proof of arrangement and ordinary-profit benchmark; sister concern margin could not cut Section 10B deduction.
    April 27, 2026   Case Laws Income Tax
    Natural justice and remand compliance: show-cause notices in penalty proceedings quashed for missed deadline
    April 27, 2026   Case Laws Income Tax
    Live nexus required for reassessment based on seized material; broker's register entry could not justify reopening.
    April 27, 2026   Case Laws Income Tax
    Unaccounted production addition failed where the comparison used unlike units and lacked corroborative search material.
    April 27, 2026   Case Laws Income Tax
    Search assessment limitation requires inclusion of the search year in the ten-year block; notice for an earlier year was quashed.
    April 27, 2026   Case Laws Income Tax
    Merits-based appellate adjudication required; Tribunal cannot dismiss an appeal by relying on delay alone.
    April 27, 2026   Case Laws Income Tax
    Ad hoc gross profit estimation rejected where surrendered excess stock had to be accounted for under AS-2 valuation principles.
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All › Income Tax
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April 29, 2026   Case Laws Income Tax
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
April 28, 2026   Case Laws Income Tax
Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
April 28, 2026   Case Laws Income Tax
Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
April 28, 2026   Case Laws Income Tax
Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
April 28, 2026   Case Laws Income Tax
Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
April 28, 2026   Case Laws Income Tax
Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
April 28, 2026   Case Laws Income Tax
DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
April 28, 2026   Case Laws Income Tax
Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
April 28, 2026   Case Laws Income Tax
Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
April 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
April 28, 2026   Case Laws Income Tax
Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
April 28, 2026   Case Laws Income Tax
Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
April 27, 2026   Case Laws Income Tax
Section 80-IA(10) requires proof of arrangement and ordinary-profit benchmark; sister concern margin could not cut Section 10B deduction.
April 27, 2026   Case Laws Income Tax
Natural justice and remand compliance: show-cause notices in penalty proceedings quashed for missed deadline
April 27, 2026   Case Laws Income Tax
Live nexus required for reassessment based on seized material; broker's register entry could not justify reopening.
April 27, 2026   Case Laws Income Tax
Unaccounted production addition failed where the comparison used unlike units and lacked corroborative search material.
April 27, 2026   Case Laws Income Tax
Search assessment limitation requires inclusion of the search year in the ten-year block; notice for an earlier year was quashed.
April 27, 2026   Case Laws Income Tax
Merits-based appellate adjudication required; Tribunal cannot dismiss an appeal by relying on delay alone.
April 27, 2026   Case Laws Income Tax
Ad hoc gross profit estimation rejected where surrendered excess stock had to be accounted for under AS-2 valuation principles.

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