- Depreciation on Goodwill denied where not capitalised; SEZ unit loss set...
- Reopening of assessment invalid where approval rests on erroneous facts;...
- Allowability of business expenditure: captive power costs upheld as...
- Allocation of registration charges: contractual clause overriding...
- Indexed cost of improvement: 80% of claimed improvement allowed despite...
- Audi Alteram Partem breach invalidates disallowance where authorities...
- Electronic chat evidence: WhatsApp messages alone cannot prove unexplained...
- Jurisdiction under Section 153C invalid for lack of incriminating...
- Expenditure tied to investments yielding exempt income restricted to...
- Mandatory Signature Requirement: unsigned income tax notices are invalid...
- Admissibility of Investigative Statements invalidated reliance on coerced...
- Improper import standard: invalid inspection certificates alone do not...
- Presumption of smuggling: possession, recovery and an un retracted...
- Customs Broker Liability: penalty requires specific proof of the broker's...
- Classification of printed technical documents: specific Chapter 49.01...
- Specific tariff classification: APIs and bulk drugs are treated as drugs...
- Disclosure of reasons for executive investigations is required; absence of...
- Misuse of preferential issue proceeds cannot be cured by shareholder...
- Misuse of Insolvency Moratorium: writ relief allowed to prevent...
- Exclusion of employee funds: insolvency and liquidation costs exhausted...
- Unregistered agreements for sale do not transfer title and time-barred...
- Continuing Offence of Money Laundering: continued possession or use of...
- Proceeds of Crime: lack of credible source evidence upheld provisional...
- Proceeds of crime: equivalent value attachment permitted where funds were...
- Predicate offence for money laundering justified continuation of...
- Attachment of Pre Offence Mortgaged Property remains possible under PMLA;...
- Rebuttable presumption under Section 139: admissions can displace it and...
- Direct Drawer Liability: personal criminal responsibility for a...
- 2026 (8) TMI 1664
- 2026 (7) TMI 1686
- 2026 (3) TMI 1729
- 2026 (3) TMI 1727
- 2026 (3) TMI 1713
- 2026 (3) TMI 1699
- 2026 (5) TMI 216
- 2026 (4) TMI 899
- 2026 (4) TMI 900
- 2026 (4) TMI 901
- 2026 (4) TMI 902
- 2026 (4) TMI 903
- 2026 (4) TMI 554
- 2026 (4) TMI 490
- 2026 (4) TMI 403
- 2026 (4) TMI 303
- 2026 (4) TMI 304
- 2026 (4) TMI 319
- 2026 (4) TMI 164
- 2026 (4) TMI 128
- 2026 (3) TMI 1627
- 2026 (3) TMI 1605
- 2026 (3) TMI 1536
- 2026 (3) TMI 1577
- 2026 (3) TMI 1500
- 2026 (3) TMI 1501
- 2026 (3) TMI 1502
- 2026 (3) TMI 1384
- 2026 (3) TMI 1399
- 2026 (3) TMI 1400
- 2026 (3) TMI 1429
- 2026 (3) TMI 1430
- Master Circular for Mutual Funds
- 2026 (3) TMI 1314
- 2026 (3) TMI 1324
- 2026 (3) TMI 1330
- 2026 (3) TMI 1341
- 2026 (3) TMI 1342
- 2026 (3) TMI 1343
- 2026 (3) TMI 1344
- Operational Directions for Keeping Customs Field Formations and Assessment...
- 2026 (3) TMI 1253
- 2026 (3) TMI 1254
- 2026 (3) TMI 1268
- 2026 (3) TMI 1269
- 2026 (3) TMI 1270
- 2026 (3) TMI 1271
- 2026 (3) TMI 1272
- 2026 (3) TMI 1273
- 2026 (3) TMI 1274
- 2026 (3) TMI 1275
- 2026 (3) TMI 1276
- 2026 (3) TMI 1277
- 2026 (3) TMI 1278
- 2026 (3) TMI 1279
- 2026 (3) TMI 1280
- 2026 (3) TMI 1281
- 2026 (3) TMI 1282
- 2026 (3) TMI 1291
- 2026 (3) TMI 1302
- 2026 (3) TMI 1204
- 2026 (3) TMI 1205
- 2026 (3) TMI 1209
- 2026 (3) TMI 1238
- Amendments to Guidelines for Interest Subvention Support for Pre- and...
- Amendments in Standard Input Output Norms (SION) A-2005
- Approval under Section 35(1)(ii) of the Income Tax Act, 1961 for βTea...
- Approval under Section 35(1)(ii) of the Income Tax Act, 1961 for 'The...
- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
- Appoint Common Adjudicating Authority
- 2026 (3) TMI 1151
- Income-Tax Rules, 2026.
Login
TaxTMI