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    April 24, 2026   Case Laws Income Tax
    Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
    April 24, 2026   Case Laws Income Tax
    Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
    April 24, 2026   Case Laws Income Tax
    Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
    April 24, 2026   Case Laws Income Tax
    Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
    April 24, 2026   Case Laws Income Tax
    Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
    April 24, 2026   Case Laws Income Tax
    Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
    April 24, 2026   Case Laws Income Tax
    Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
    April 23, 2026   Case Laws Income Tax
    Captive power valuation, 80HHC set-off, and MAT treatment turned on purpose-based subsidy characterization and full book-profit exclusion.
    April 23, 2026   Case Laws Income Tax
    Mandatory service of Section 143(1) intimation: High Court quashes unenforceable demand and bars refund adjustment.
    April 23, 2026   Case Laws Income Tax
    Void sale deed and no proof of consideration mean no long-term capital gain can be assessed on a protective basis.
    April 23, 2026   Case Laws Income Tax
    Lawful deductions and tax credits cannot be denied merely for earlier omission; matter remitted for fresh assessment.
    April 23, 2026   Case Laws Income Tax
    Prospective amendment to charitable trust accumulation rules cannot defeat an accrued right of utilisation already validly earned.
    April 23, 2026   Case Laws Income Tax
    Business loss on advances written off allowed where deposits and earnest money had direct business nexus, but friendly loan was disallowed.
    April 23, 2026   Case Laws Income Tax
    Continuity of beneficial shareholding and appellate power to admit additional depreciation claim upheld under income-tax law
    April 23, 2026   Case Laws Income Tax
    Make available requirement under DTAA applied to telecom service receipts, while limitation challenge became infructuous after amendment.
    April 23, 2026   Case Laws Income Tax
    Rule 46A objection and double addition claim fail where government grant was already offered in return and taxed neutrally.
    April 23, 2026   Case Laws Income Tax
    Weighted deduction for research expenses limited to DSIR-certified costs; ESOP disallowance deleted and bonus on patent success excluded.
    April 23, 2026   Case Laws Income Tax
    Appellate enhancement cannot introduce a fresh income source; joint development receipts were business deposits, not deemed dividend.
    April 23, 2026   Case Laws Income Tax
    Duplicate assessment barred, while transfer pricing remand, support service deduction, and treaty-based tax refund were upheld.
    April 23, 2026   Case Laws Income Tax
    Government company exemption under section 10(26B) upheld where State control and incorporation documents established eligibility.
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All › Income Tax
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April 24, 2026   Case Laws Income Tax
Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
April 24, 2026   Case Laws Income Tax
Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
April 24, 2026   Case Laws Income Tax
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inadequate.
April 24, 2026   Case Laws Income Tax
Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
April 24, 2026   Case Laws Income Tax
Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
April 24, 2026   Case Laws Income Tax
Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
April 24, 2026   Case Laws Income Tax
Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
April 23, 2026   Case Laws Income Tax
Captive power valuation, 80HHC set-off, and MAT treatment turned on purpose-based subsidy characterization and full book-profit exclusion.
April 23, 2026   Case Laws Income Tax
Mandatory service of Section 143(1) intimation: High Court quashes unenforceable demand and bars refund adjustment.
April 23, 2026   Case Laws Income Tax
Void sale deed and no proof of consideration mean no long-term capital gain can be assessed on a protective basis.
April 23, 2026   Case Laws Income Tax
Lawful deductions and tax credits cannot be denied merely for earlier omission; matter remitted for fresh assessment.
April 23, 2026   Case Laws Income Tax
Prospective amendment to charitable trust accumulation rules cannot defeat an accrued right of utilisation already validly earned.
April 23, 2026   Case Laws Income Tax
Business loss on advances written off allowed where deposits and earnest money had direct business nexus, but friendly loan was disallowed.
April 23, 2026   Case Laws Income Tax
Continuity of beneficial shareholding and appellate power to admit additional depreciation claim upheld under income-tax law
April 23, 2026   Case Laws Income Tax
Make available requirement under DTAA applied to telecom service receipts, while limitation challenge became infructuous after amendment.
April 23, 2026   Case Laws Income Tax
Rule 46A objection and double addition claim fail where government grant was already offered in return and taxed neutrally.
April 23, 2026   Case Laws Income Tax
Weighted deduction for research expenses limited to DSIR-certified costs; ESOP disallowance deleted and bonus on patent success excluded.
April 23, 2026   Case Laws Income Tax
Appellate enhancement cannot introduce a fresh income source; joint development receipts were business deposits, not deemed dividend.
April 23, 2026   Case Laws Income Tax
Duplicate assessment barred, while transfer pricing remand, support service deduction, and treaty-based tax refund were upheld.
April 23, 2026   Case Laws Income Tax
Government company exemption under section 10(26B) upheld where State control and incorporation documents established eligibility.

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