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    August 25, 2026   Case Laws GST
    Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
    August 25, 2026   Case Laws Income Tax
    Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
    August 25, 2026   Case Laws Income Tax
    Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
    August 25, 2026   Case Laws Income Tax
    Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
    August 25, 2026   Case Laws Income Tax
    Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
    August 25, 2026   Case Laws Income Tax
    Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
    August 25, 2026   Case Laws Income Tax
    Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
    August 25, 2026   Case Laws Income Tax
    Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
    August 25, 2026   Case Laws Income Tax
    Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
    August 25, 2026   Case Laws Income Tax
    Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
    August 25, 2026   Case Laws Income Tax
    Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
    August 25, 2026   Case Laws Income Tax
    Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
    August 25, 2026   Case Laws Income Tax
    Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
    August 25, 2026   Case Laws Income Tax
    NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
    August 25, 2026   Case Laws Income Tax
    Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash ...
    August 25, 2026   Case Laws Income Tax
    Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
    August 25, 2026   Case Laws Income Tax
    Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
    August 25, 2026   Case Laws Income Tax
    Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
    August 25, 2026   Case Laws Income Tax
    Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
    August 25, 2026   Case Laws Income Tax
    Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
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August 25, 2026   Case Laws GST
Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
August 25, 2026   Case Laws Income Tax
Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
August 25, 2026   Case Laws Income Tax
Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
August 25, 2026   Case Laws Income Tax
Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
August 25, 2026   Case Laws Income Tax
Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
August 25, 2026   Case Laws Income Tax
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently breached.
August 25, 2026   Case Laws Income Tax
Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
August 25, 2026   Case Laws Income Tax
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment relief claims.
August 25, 2026   Case Laws Income Tax
Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
August 25, 2026   Case Laws Income Tax
Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
August 25, 2026   Case Laws Income Tax
Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
August 25, 2026   Case Laws Income Tax
Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
August 25, 2026   Case Laws Income Tax
Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
August 25, 2026   Case Laws Income Tax
NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
August 25, 2026   Case Laws Income Tax
Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash payments.
August 25, 2026   Case Laws Income Tax
Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
August 25, 2026   Case Laws Income Tax
Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
August 25, 2026   Case Laws Income Tax
Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
August 25, 2026   Case Laws Income Tax
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's investment claim.
August 25, 2026   Case Laws Income Tax
Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.

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Income Tax

Under section 68, an assessee initially establishes unsecured...

Unsecured Loan Evidence Shifts Revenue Burden, While Late Employees' PF/ESI Deposits Remain Non-Deductible for Tax Purposes

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Income Tax August 28, 2026 Case Laws AT
Under section 68, an assessee initially establishes unsecured loan credits by proving creditor identity, transaction genuineness and prima facie creditworthiness. Confirmations, tax particulars, bank statements and ledger accounts showing banking-channel transactions shift the burden to the Revenue. Low lender income, cash deposits before cheques or incomplete records may warrant further inquiry but do not alone displace that evidence; continuing accounts and banking-channel repayments support genuineness. The unsecured-loan addition was therefore deleted. Employees' PF/ESI contributions are deductible only when deposited within the due date under the relevant welfare legislation; payment before the income-tax return filing due date does not cure the delay. The related disallowance was sustained.
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Acts Income Tax
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