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    July 2, 2026   Case Laws Income Tax
    CBDT monetary-limit exception covers enforcement agencies akin to CBI, ED and DRI; VAT department not excluded
    July 2, 2026   Case Laws Income Tax
    Reassessment against a non-existing entity fails without notice to the successor and a draft faceless assessment order
    July 2, 2026   Case Laws Income Tax
    Section 154 rectification and overseas agent commission: correction upheld, but tax-deduction disallowance deleted on merits
    July 2, 2026   Case Laws Income Tax
    Resale Price Method for routine distributors prevails where imported goods are resold without value addition or local intangibles.
    July 2, 2026   Case Laws Income Tax
    Prospective amendment to the specified-sum definition cannot sustain penalty on earlier-year cash advances for property transactions.
    July 2, 2026   Case Laws Income Tax
    Medical reimbursement under service terms and book rejection without specific defects were both found unsustainable.
    July 2, 2026   Case Laws Income Tax
    Section 167B exclusion for registered societies prevents maximum marginal rate taxation of apartment owners' welfare income.
    July 2, 2026   Case Laws Income Tax
    Block of assets and written-down value: addition for tenant-constructed building sustained on lease cancellation, capital loss allowed
    July 2, 2026   Case Laws Income Tax
    Section 54F relief allowed when capital gains were invested in a house despite no CGAS deposit
    July 2, 2026   Case Laws Income Tax
    Make available test under India-US DTAA defeated taxability of US branch software payments, while royalty and 14A issues differed
    July 2, 2026   Case Laws Income Tax
    Section 54 exemption applies asset-wise for each residential sale, not by clubbing multiple gains into one relief claim.
    July 2, 2026   Case Laws Income Tax
    Foreign exchange loss as unascertained liability sustained while prior period expenditure was allowed and one item remanded
    July 2, 2026   Case Laws Income Tax
    AMP expenditure is not an international transaction without agreement, arrangement or understanding with the associated enterprise.
    July 1, 2026   Case Laws Income Tax
    Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
    July 1, 2026   Case Laws Income Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case Laws Income Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case Laws Income Tax
    Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
    July 1, 2026   Case Laws Income Tax
    Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
    July 1, 2026   Case Laws Income Tax
    Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
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All › Income Tax
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July 2, 2026   Case Laws Income Tax
CBDT monetary-limit exception covers enforcement agencies akin to CBI, ED and DRI; VAT department not excluded
July 2, 2026   Case Laws Income Tax
Reassessment against a non-existing entity fails without notice to the successor and a draft faceless assessment order
July 2, 2026   Case Laws Income Tax
Section 154 rectification and overseas agent commission: correction upheld, but tax-deduction disallowance deleted on merits
July 2, 2026   Case Laws Income Tax
Resale Price Method for routine distributors prevails where imported goods are resold without value addition or local intangibles.
July 2, 2026   Case Laws Income Tax
Prospective amendment to the specified-sum definition cannot sustain penalty on earlier-year cash advances for property transactions.
July 2, 2026   Case Laws Income Tax
Medical reimbursement under service terms and book rejection without specific defects were both found unsustainable.
July 2, 2026   Case Laws Income Tax
Section 167B exclusion for registered societies prevents maximum marginal rate taxation of apartment owners' welfare income.
July 2, 2026   Case Laws Income Tax
Block of assets and written-down value: addition for tenant-constructed building sustained on lease cancellation, capital loss allowed
July 2, 2026   Case Laws Income Tax
Section 54F relief allowed when capital gains were invested in a house despite no CGAS deposit
July 2, 2026   Case Laws Income Tax
Make available test under India-US DTAA defeated taxability of US branch software payments, while royalty and 14A issues differed
July 2, 2026   Case Laws Income Tax
Section 54 exemption applies asset-wise for each residential sale, not by clubbing multiple gains into one relief claim.
July 2, 2026   Case Laws Income Tax
Foreign exchange loss as unascertained liability sustained while prior period expenditure was allowed and one item remanded
July 2, 2026   Case Laws Income Tax
AMP expenditure is not an international transaction without agreement, arrangement or understanding with the associated enterprise.
July 1, 2026   Case Laws Income Tax
Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
July 1, 2026   Case Laws Income Tax
Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
July 1, 2026   Case Laws Income Tax
Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
July 1, 2026   Case Laws Income Tax
Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
July 1, 2026   Case Laws Income Tax
Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
July 1, 2026   Case Laws Income Tax
Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
July 1, 2026   Case Laws Income Tax
Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.

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