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    September 12, 2026   Case Laws Income Tax
    Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
    September 12, 2026   Case Laws Income Tax
    Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
    September 12, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
    September 12, 2026   Case Laws Income Tax
    Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
    September 12, 2026   Case Laws Income Tax
    Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims unde...
    September 12, 2026   Case Laws Income Tax
    TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
    September 12, 2026   Case Laws Income Tax
    Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty perio...
    September 11, 2026   Case Laws Income Tax
    Retrospective validating legislation cannot bypass mandatory faceless reassessment allocation; jurisdictional officer-issued notices were invalidated ...
    September 11, 2026   Notifications Income Tax
    Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
    September 11, 2026   Case Laws Income Tax
    Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
    September 11, 2026   Case Laws Income Tax
    Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
    September 11, 2026   Case Laws Income Tax
    Limitation for consequential assessments requires timely verification orders; delayed orders are invalid and returned income stands accepted.
    September 11, 2026   Case Laws Income Tax
    Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
    September 11, 2026   Case Laws Income Tax
    Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
    September 11, 2026   Case Laws Income Tax
    Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
    September 11, 2026   Case Laws Income Tax
    Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
    September 11, 2026   Case Laws Income Tax
    Territorial and subject-matter jurisdiction governs charitable registration cancellation; centralised assessment alone cannot validate cancellation au...
    September 11, 2026   Case Laws Income Tax
    Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.
    September 11, 2026   Case Laws Income Tax
    Non-monetary business benefits from below-value land acquisitions are taxable, while deductions remain limited to actual cost.
    September 11, 2026   Case Laws Income Tax
    Project-completion accounting cannot be rejected without accounting defects or evidence of undisclosed flat-sale consideration.
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All › Income Tax › Income Tax - 2026
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September 12, 2026   Case Laws Income Tax
Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
September 12, 2026   Case Laws Income Tax
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained-credit addition.
September 12, 2026   Case Laws Income Tax
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal operating costs.
September 12, 2026   Case Laws Income Tax
Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
September 12, 2026   Case Laws Income Tax
Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims under law.
September 12, 2026   Case Laws Income Tax
TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
September 12, 2026   Case Laws Income Tax
Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty period.
September 11, 2026   Case Laws Income Tax
Retrospective validating legislation cannot bypass mandatory faceless reassessment allocation; jurisdictional officer-issued notices were invalidated for non-compliance.
September 11, 2026   Notifications Income Tax
Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
September 11, 2026   Case Laws Income Tax
Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
September 11, 2026   Case Laws Income Tax
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedings' foundation.
September 11, 2026   Case Laws Income Tax
Limitation for consequential assessments requires timely verification orders; delayed orders are invalid and returned income stands accepted.
September 11, 2026   Case Laws Income Tax
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain excluded from benchmarking.
September 11, 2026   Case Laws Income Tax
Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
September 11, 2026   Case Laws Income Tax
Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
September 11, 2026   Case Laws Income Tax
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determination.
September 11, 2026   Case Laws Income Tax
Territorial and subject-matter jurisdiction governs charitable registration cancellation; centralised assessment alone cannot validate cancellation authority.
September 11, 2026   Case Laws Income Tax
Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.
September 11, 2026   Case Laws Income Tax
Non-monetary business benefits from below-value land acquisitions are taxable, while deductions remain limited to actual cost.
September 11, 2026   Case Laws Income Tax
Project-completion accounting cannot be rejected without accounting defects or evidence of undisclosed flat-sale consideration.

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