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    July 4, 2026   Case Laws Income Tax
    Prior period expense crystallisation, ESOP discount deduction, and demerger loss carry forward turned on evidence and strict statutory compliance.
    July 4, 2026   Case Laws Income Tax
    Rebate under the new tax regime extends to special-rate short-term capital gains tax when income stays below threshold
    July 4, 2026   Case Laws Income Tax
    Net winnings and updated return verification determine tax treatment of online gaming gains and duplicate disallowances.
    July 4, 2026   Case Laws Income Tax
    Recorded satisfaction and independent proof are required before cash-receipt penalties can be imposed for alleged cash receipts
    July 4, 2026   Case Laws Income Tax
    Franchise right depreciation on full actual cost, while cash-payment disallowance and service-expense claims were tested under tax rules
    July 4, 2026   Case Laws Income Tax
    Beneficial rebate under section 87A could not be denied on short-term capital gains absent express statutory exclusion.
    July 4, 2026   Case Laws Income Tax
    Completed search assessments need incriminating material; DIN defects in section 153D approval do not by themselves invalidate proceedings.
    July 4, 2026   Case Laws Income Tax
    Joint development agreement and capital gains: no immediate transfer where consideration was only a future share in constructed property.
    July 3, 2026   Circulars Income Tax
    Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
    July 3, 2026   Case Laws Income Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case Laws Income Tax
    Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
    July 3, 2026   Case Laws Income Tax
    Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
    July 3, 2026   Case Laws Income Tax
    Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
    July 3, 2026   Case Laws Income Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case Laws Income Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
    July 3, 2026   Case Laws Income Tax
    Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
    July 3, 2026   Case Laws Income Tax
    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
    July 3, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
    July 2, 2026   Case Laws Income Tax
    Prospective monetary limit exceptions bar retrospective use in departmental appeals, leaving pending low-tax-effect appeals non-maintainable.
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All › Income Tax
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July 4, 2026   Case Laws Income Tax
Prior period expense crystallisation, ESOP discount deduction, and demerger loss carry forward turned on evidence and strict statutory compliance.
July 4, 2026   Case Laws Income Tax
Rebate under the new tax regime extends to special-rate short-term capital gains tax when income stays below threshold
July 4, 2026   Case Laws Income Tax
Net winnings and updated return verification determine tax treatment of online gaming gains and duplicate disallowances.
July 4, 2026   Case Laws Income Tax
Recorded satisfaction and independent proof are required before cash-receipt penalties can be imposed for alleged cash receipts
July 4, 2026   Case Laws Income Tax
Franchise right depreciation on full actual cost, while cash-payment disallowance and service-expense claims were tested under tax rules
July 4, 2026   Case Laws Income Tax
Beneficial rebate under section 87A could not be denied on short-term capital gains absent express statutory exclusion.
July 4, 2026   Case Laws Income Tax
Completed search assessments need incriminating material; DIN defects in section 153D approval do not by themselves invalidate proceedings.
July 4, 2026   Case Laws Income Tax
Joint development agreement and capital gains: no immediate transfer where consideration was only a future share in constructed property.
July 3, 2026   Circulars Income Tax
Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
July 3, 2026   Case Laws Income Tax
Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
July 3, 2026   Case Laws Income Tax
TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
July 3, 2026   Case Laws Income Tax
Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
July 3, 2026   Case Laws Income Tax
Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
July 3, 2026   Case Laws Income Tax
Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
July 3, 2026   Case Laws Income Tax
Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
July 3, 2026   Case Laws Income Tax
DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
July 3, 2026   Case Laws Income Tax
Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
July 3, 2026   Case Laws Income Tax
PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
July 3, 2026   Case Laws Income Tax
Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed.
July 2, 2026   Case Laws Income Tax
Prospective monetary limit exceptions bar retrospective use in departmental appeals, leaving pending low-tax-effect appeals non-maintainable.

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