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    July 23, 2026   Case Laws Income Tax
    Profit embedded in unaccounted business receipts was taxed at a 1% gross-profit rate; unsupported salary and asset additions failed.
    July 23, 2026   Case Laws Income Tax
    Effective opportunity to explain foreign bank credits required remand for fresh appellate consideration with supporting evidence.
    July 23, 2026   Case Laws Income Tax
    Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
    July 23, 2026   Case Laws Income Tax
    Related-party interest deductions require excess over fair market value, while unsupported software and brokerage claims remain disallowable.
    July 23, 2026   Case Laws Income Tax
    Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
    July 23, 2026   Case Laws Income Tax
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    July 23, 2026   Case Laws Income Tax
    Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
    July 23, 2026   Case Laws Income Tax
    Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
    July 23, 2026   Case Laws Income Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case Laws Income Tax
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
    July 23, 2026   Case Laws Customs
    Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
    July 23, 2026   Case Laws Customs
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    July 23, 2026   Case Laws Customs
    Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
    July 23, 2026   Case Laws Customs
    Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
    July 23, 2026   Case Laws Customs
    Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
    July 23, 2026   Case Laws FEMA
    Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
    July 23, 2026   Case Laws Money Laundering
    Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
    July 23, 2026   Case Laws Money Laundering
    Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
    July 23, 2026   Case Laws Money Laundering
    Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
    July 23, 2026   Case Laws Central Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee...
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July 23, 2026   Case Laws Income Tax
Profit embedded in unaccounted business receipts was taxed at a 1% gross-profit rate; unsupported salary and asset additions failed.
July 23, 2026   Case Laws Income Tax
Effective opportunity to explain foreign bank credits required remand for fresh appellate consideration with supporting evidence.
July 23, 2026   Case Laws Income Tax
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded.
July 23, 2026   Case Laws Income Tax
Related-party interest deductions require excess over fair market value, while unsupported software and brokerage claims remain disallowable.
July 23, 2026   Case Laws Income Tax
Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
July 23, 2026   Case Laws Income Tax
Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
July 23, 2026   Case Laws Income Tax
Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
July 23, 2026   Case Laws Income Tax
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act additions.
July 23, 2026   Case Laws Income Tax
Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
July 23, 2026   Case Laws Income Tax
Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
July 23, 2026   Case Laws Customs
Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
July 23, 2026   Case Laws Customs
Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.
July 23, 2026   Case Laws Customs
Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
July 23, 2026   Case Laws Customs
Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
July 23, 2026   Case Laws Customs
Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
July 23, 2026   Case Laws FEMA
Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
July 23, 2026   Case Laws Money Laundering
Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
July 23, 2026   Case Laws Money Laundering
Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
July 23, 2026   Case Laws Money Laundering
Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
July 23, 2026   Case Laws Central Excise
Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee's determination.

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Income Tax

Deduction u/s 32A(1) of the Act – Investment allowance - If d...

No Reserve Required for Nil Income: Section 32A(1) Investment Allowance Explained.

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Income Tax September 26, 2013 Case Laws HC
Deduction u/s 32A(1) of the Act – Investment allowance - If during the assessment year relevant to the year of installation or use the total assessed income of the assessee is nil or negative, then the assessee cannot be expected to create an actual and non-illusory reserve equivalent to 75% of the claim - HC
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