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    August 4, 2026   Case Laws Income Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 3, 2026   Case Laws Income Tax
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    August 3, 2026   Case Laws Income Tax
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    August 3, 2026   Case Laws Income Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case Laws Income Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case Laws Income Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case Laws Income Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 1, 2026   Notifications Income Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
    August 1, 2026   Case Laws Income Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    August 1, 2026   Case Laws Income Tax
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
    August 1, 2026   Case Laws Income Tax
    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
    August 1, 2026   Case Laws Income Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
    August 1, 2026   Case Laws Income Tax
    Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
    August 1, 2026   Case Laws Income Tax
    Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.
    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge fa...
    August 1, 2026   Case Laws Income Tax
    Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
    August 1, 2026   Case Laws Income Tax
    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
    August 1, 2026   Case Laws Income Tax
    Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
    August 1, 2026   Case Laws Income Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
    August 1, 2026   Case Laws Income Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
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All › Income Tax › Income Tax - 2026
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August 4, 2026   Case Laws Income Tax
Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
August 3, 2026   Case Laws Income Tax
Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
August 3, 2026   Case Laws Income Tax
Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
August 3, 2026   Case Laws Income Tax
Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
August 3, 2026   Case Laws Income Tax
Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
August 3, 2026   Case Laws Income Tax
Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
August 3, 2026   Case Laws Income Tax
Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
August 1, 2026   Notifications Income Tax
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.
August 1, 2026   Case Laws Income Tax
Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
August 1, 2026   Case Laws Income Tax
Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
August 1, 2026   Case Laws Income Tax
Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
August 1, 2026   Case Laws Income Tax
General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
August 1, 2026   Case Laws Income Tax
Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
August 1, 2026   Case Laws Income Tax
Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.
August 1, 2026   Case Laws Income Tax
Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
August 1, 2026   Case Laws Income Tax
Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
August 1, 2026   Case Laws Income Tax
CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
August 1, 2026   Case Laws Income Tax
Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
August 1, 2026   Case Laws Income Tax
Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
August 1, 2026   Case Laws Income Tax
Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.

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