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    May 5, 2026   Case Laws Income Tax
    Condonation of delay for Form 10-IC limited by CBDT circular language and three-year filing period
    May 5, 2026   Case Laws Income Tax
    Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
    May 5, 2026   Case Laws Income Tax
    Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
    May 5, 2026   Case Laws Income Tax
    Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
    May 5, 2026   Case Laws Income Tax
    Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
    May 5, 2026   Case Laws Income Tax
    Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
    May 5, 2026   Case Laws Income Tax
    Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
    May 5, 2026   Case Laws Income Tax
    Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
    May 5, 2026   Case Laws Income Tax
    Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
    May 5, 2026   Case Laws Income Tax
    Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
    May 5, 2026   Case Laws Income Tax
    Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
    May 5, 2026   Case Laws Income Tax
    Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.
    May 5, 2026   Case Laws Income Tax
    Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
    May 4, 2026   Case Laws Income Tax
    Prospective royalty amendment ruling: IPLC bandwidth payments were not taxable, so no TDS disallowance could stand.
    May 4, 2026   Case Laws Income Tax
    Quashing refused for admitted tax default where the same grounds were already raised during trial.
    May 4, 2026   Case Laws Income Tax
    Deferred revenue recognition upheld for long-term membership fees matched against continuing facilities obligations.
    May 4, 2026   Case Laws Income Tax
    Deferred recognition of time-share membership fees upheld where continuing contractual obligations extended over the membership period.
    May 4, 2026   Case Laws Income Tax
    Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
    May 4, 2026   Case Laws Income Tax
    Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
    May 4, 2026   Case Laws Income Tax
    Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.
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All › Income Tax
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May 5, 2026   Case Laws Income Tax
Condonation of delay for Form 10-IC limited by CBDT circular language and three-year filing period
May 5, 2026   Case Laws Income Tax
Retrospective royalty amendments cannot justify TDS on IPLC payments where the non-resident had no permanent establishment.
May 5, 2026   Case Laws Income Tax
Deferred revenue recognition for time-share fees upheld where contractual obligations extended over the membership period.
May 5, 2026   Case Laws Income Tax
Reopening on search material requires a live nexus with the assessee; vague and disconnected documents cannot justify Section 148 action.
May 5, 2026   Case Laws Income Tax
Reassessment on investigation inputs upheld, but share sale proceeds could not be taxed as unexplained cash credits
May 5, 2026   Case Laws Income Tax
Long-term capital asset treatment upheld where possession and full payment occurred before later registration, with indexation allowed.
May 5, 2026   Case Laws Income Tax
Concessionaire rights under a DBFOT highway deal qualify as depreciable intangible assets, with depreciation allowed on written down value.
May 5, 2026   Case Laws Income Tax
Reassessment limitation fails where cash deposits were misstated and the notice was issued beyond three years
May 5, 2026   Case Laws Income Tax
Transfer pricing limitation and DTAA relief: time-bar finding reversed, merits remanded, fresh treaty claim not admitted.
May 5, 2026   Case Laws Income Tax
Year of taxability for unexplained share investment must match the purchase year, not a later assessment year.
May 5, 2026   Case Laws Income Tax
Aggregated TNMM and CSR donation deduction principles shape transfer pricing relief and section 80G allowance
May 5, 2026   Case Laws Income Tax
Transfer pricing turnover filter upheld, while inclusion of comparables was remanded for fresh factual verification.
May 5, 2026   Case Laws Income Tax
Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
May 4, 2026   Case Laws Income Tax
Prospective royalty amendment ruling: IPLC bandwidth payments were not taxable, so no TDS disallowance could stand.
May 4, 2026   Case Laws Income Tax
Quashing refused for admitted tax default where the same grounds were already raised during trial.
May 4, 2026   Case Laws Income Tax
Deferred revenue recognition upheld for long-term membership fees matched against continuing facilities obligations.
May 4, 2026   Case Laws Income Tax
Deferred recognition of time-share membership fees upheld where continuing contractual obligations extended over the membership period.
May 4, 2026   Case Laws Income Tax
Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
May 4, 2026   Case Laws Income Tax
Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
May 4, 2026   Case Laws Income Tax
Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.

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