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    July 6, 2026   Case Laws Income Tax
    Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
    July 6, 2026   Case Laws Income Tax
    Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
    July 6, 2026   Case Laws Income Tax
    Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
    July 6, 2026   Case Laws Income Tax
    Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
    July 6, 2026   Case Laws Income Tax
    Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
    July 6, 2026   Case Laws Income Tax
    Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
    July 6, 2026   Case Laws Income Tax
    Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
    July 6, 2026   Case Laws Income Tax
    Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
    July 6, 2026   Case Laws Income Tax
    Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
    July 4, 2026   Case Laws Income Tax
    Presumption of culpable mental state upheld where false refund claim based on fabricated housing-loan documents was proved
    July 4, 2026   Case Laws Income Tax
    Former director not liable for non-filing prosecution where resignation predated the company's default period
    July 4, 2026   Case Laws Income Tax
    IBC liquidation can render income-tax appeals infructuous when pre-transfer liabilities are confined to the liquidation process.
    July 4, 2026   Case Laws Income Tax
    Domestic application of income: scholarships paid in India for overseas study do not trigger denial of charitable registration.
    July 4, 2026   Case Laws Income Tax
    Section 10(26) exemption for salary income requires proof of territorial nexus; work-from-home claim sent back for reconsideration.
    July 4, 2026   Case Laws Income Tax
    Mandatory notice in reassessment and proper draft assessment procedure under section 144C are jurisdictional requirements
    July 4, 2026   Case Laws Income Tax
    Treaty rate limits dividend distribution tax on Swiss shareholder dividends; excess tax refund directed under applicable treaty
    July 4, 2026   Case Laws Income Tax
    MAT exclusion for SEZ income, section 14A cap and strict proof of SEZ deductions shaped liability outcomes.
    July 4, 2026   Case Laws Income Tax
    Consequential depreciation on non-compete fee upheld; TV serial production costs allowed, subscription revenue remanded for factual verification.
    July 4, 2026   Case Laws Income Tax
    Fresh allotment breaks link with earlier valuation date; disputed stamp duty value sent back for DVO review
    July 4, 2026   Case Laws Income Tax
    Royalty versus copyrighted article: software subscriptions were not taxable, while customer-specific professional services were treated as FTS/FIS.
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All › Income Tax
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July 6, 2026   Case Laws Income Tax
Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
July 6, 2026   Case Laws Income Tax
Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
July 6, 2026   Case Laws Income Tax
Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
July 6, 2026   Case Laws Income Tax
Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
July 6, 2026   Case Laws Income Tax
Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
July 6, 2026   Case Laws Income Tax
Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
July 6, 2026   Case Laws Income Tax
Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
July 6, 2026   Case Laws Income Tax
Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
July 6, 2026   Case Laws Income Tax
Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
July 4, 2026   Case Laws Income Tax
Presumption of culpable mental state upheld where false refund claim based on fabricated housing-loan documents was proved
July 4, 2026   Case Laws Income Tax
Former director not liable for non-filing prosecution where resignation predated the company's default period
July 4, 2026   Case Laws Income Tax
IBC liquidation can render income-tax appeals infructuous when pre-transfer liabilities are confined to the liquidation process.
July 4, 2026   Case Laws Income Tax
Domestic application of income: scholarships paid in India for overseas study do not trigger denial of charitable registration.
July 4, 2026   Case Laws Income Tax
Section 10(26) exemption for salary income requires proof of territorial nexus; work-from-home claim sent back for reconsideration.
July 4, 2026   Case Laws Income Tax
Mandatory notice in reassessment and proper draft assessment procedure under section 144C are jurisdictional requirements
July 4, 2026   Case Laws Income Tax
Treaty rate limits dividend distribution tax on Swiss shareholder dividends; excess tax refund directed under applicable treaty
July 4, 2026   Case Laws Income Tax
MAT exclusion for SEZ income, section 14A cap and strict proof of SEZ deductions shaped liability outcomes.
July 4, 2026   Case Laws Income Tax
Consequential depreciation on non-compete fee upheld; TV serial production costs allowed, subscription revenue remanded for factual verification.
July 4, 2026   Case Laws Income Tax
Fresh allotment breaks link with earlier valuation date; disputed stamp duty value sent back for DVO review
July 4, 2026   Case Laws Income Tax
Royalty versus copyrighted article: software subscriptions were not taxable, while customer-specific professional services were treated as FTS/FIS.

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