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    June 16, 2026   Case LawsIncome Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case LawsIncome Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case LawsIncome Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
    June 16, 2026   Case LawsIncome Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case LawsIncome Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case LawsIncome Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case LawsIncome Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case LawsIncome Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
    June 16, 2026   Case LawsIncome Tax
    Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
    June 16, 2026   Case LawsIncome Tax
    PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
    June 16, 2026   Case LawsIBC
    Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
    June 16, 2026   Case LawsIBC
    Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
    June 16, 2026   Case LawsIBC
    Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal
    June 16, 2026   Case LawsFEMA
    Writ jurisdiction over private bank compliance refusals upheld where foreign exchange processing raised public law and sanctions concerns
    June 16, 2026   Case LawsFEMA
    Residence in India under FEMA: business visa holders staying over 182 days were treated as residents, defeating confiscation.
    June 16, 2026   Case LawsService Tax
    Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
    June 16, 2026   Case LawsIndian Laws
    Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
    June 15, 2026   CircularsCustoms
    Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
    June 15, 2026   CircularsCustoms
    Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.
    June 15, 2026   CircularsCustoms
    Highly Specialized Equipment exemption expands under compulsory registration rules for low-volume, large or high-power equipment.
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    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case Laws Income Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
    June 16, 2026   Case Laws Income Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case Laws Income Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case Laws Income Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case Laws Income Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case Laws Income Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
    June 16, 2026   Case Laws Income Tax
    Post-three-year reassessment needs higher-authority sanction; defective approval voided the notice and consequent assessment under tax law.
    June 16, 2026   Case Laws Income Tax
    PAN regularisation and seller tax payment defeated the short-deduction TDS demand on property purchase.
    June 16, 2026   Case Laws IBC
    Clean slate protection under IBC bars continuation of MPID attachment after resolution plan approval and quashes notice
    June 16, 2026   Case Laws IBC
    Interlocutory reconsideration of Resolution Professional approval leaves no final rights and warrants no interference at this stage.
    June 16, 2026   Case Laws IBC
    Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal
    June 16, 2026   Case Laws FEMA
    Writ jurisdiction over private bank compliance refusals upheld where foreign exchange processing raised public law and sanctions concerns
    June 16, 2026   Case Laws FEMA
    Residence in India under FEMA: business visa holders staying over 182 days were treated as residents, defeating confiscation.
    June 16, 2026   Case Laws Service Tax
    Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
    June 16, 2026   Case Laws Indian Laws
    Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
    June 15, 2026   Circulars Customs
    Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
    June 15, 2026   Circulars Customs
    Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.
    June 15, 2026   Circulars Customs
    Highly Specialized Equipment exemption expands under compulsory registration rules for low-volume, large or high-power equipment.

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      Home› Highlights › Income Tax › 2013 › October, 2013 › This
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      Income Tax

      When the capital gain is assessed on notional basis, whatever...

      Capital Gain on Notional Basis: New Residential House Investment Qualifies for Full Deduction u/s 54F.

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      Income TaxOctober 26, 2013Case LawsHC
      When the capital gain is assessed on notional basis, whatever amount invested in new residential house within the prescribed period, under section 54F of Income-tax Act the entire amount invested, should get the benefit of deduction - HC
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