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    August 14, 2026   Case Laws Income Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case Laws Income Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case Laws Income Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case Laws Income Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case Laws Income Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 13, 2026   Case Laws Income Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case Laws Income Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case Laws Income Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case Laws Income Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case Laws Income Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise...
    August 12, 2026   Case Laws Income Tax
    Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
    August 12, 2026   Case Laws Income Tax
    Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
    August 12, 2026   Case Laws Income Tax
    Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
    August 12, 2026   Case Laws Income Tax
    Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
    August 12, 2026   Case Laws Income Tax
    Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
    August 12, 2026   Case Laws Income Tax
    Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
    August 12, 2026   Case Laws Income Tax
    MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
    August 12, 2026   Case Laws Income Tax
    CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
    August 12, 2026   Case Laws Income Tax
    TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
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All › Income Tax › Income Tax - 2026
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August 14, 2026   Case Laws Income Tax
Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
August 14, 2026   Case Laws Income Tax
Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
August 14, 2026   Case Laws Income Tax
COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
August 14, 2026   Case Laws Income Tax
Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
August 14, 2026   Case Laws Income Tax
Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
August 13, 2026   Case Laws Income Tax
Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
August 13, 2026   Case Laws Income Tax
Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
August 13, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
August 13, 2026   Case Laws Income Tax
Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
August 13, 2026   Case Laws Income Tax
Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
August 13, 2026   Case Laws Income Tax
TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise transactions.
August 12, 2026   Case Laws Income Tax
Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
August 12, 2026   Case Laws Income Tax
Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
August 12, 2026   Case Laws Income Tax
Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
August 12, 2026   Case Laws Income Tax
Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
August 12, 2026   Case Laws Income Tax
Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
August 12, 2026   Case Laws Income Tax
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse material.
August 12, 2026   Case Laws Income Tax
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory computation rules.
August 12, 2026   Case Laws Income Tax
CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
August 12, 2026   Case Laws Income Tax
TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.

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