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    November 11, 2025 Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
    November 11, 2025 Case Laws Income Tax
    s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
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    Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
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    November 11, 2025 Case Laws Income Tax
    Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkag...
    November 11, 2025 Case Laws Income Tax
    Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded
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    Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
    November 11, 2025 Case Laws Customs
    Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA
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    Appeal dismissed; KMP's fraudulent share transactions found to intend to defraud creditors, vitiating deals under Section 66(1)
    November 11, 2025 Case Laws Money Laundering
    PMLA provisional attachment order upheld; appeal dismissed as collateral quashing barred pending prosecution and trial-level evidence
    November 11, 2025 Case Laws Indian Laws
    Election rejected for failing to disclose s.138 conviction in Rule 24-A(1) affidavit; later acquittal not curative
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    s.73 KGST adjudication quashed for same period; ex parte orders set aside and matters remanded for fresh hearings
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    Initial appeal rejection for missing mandatory pre-deposit upheld; belated appeal time-barred; restore appeal if 25% cash deposit within 30 days
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    Ex parte order set aside after email notices landed in junk; matter remitted for fresh consideration under Section 73(9)
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    Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122
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    Rule 3 of Brick Kiln (Regulation) Rules, 2017 requires licences for manufacturers and dealers, including brick transporters; seizures upheld
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    De novo transfer pricing verification ordered; LIBOR+200bps for trade receivables, 60-day credit; s.14A deleted, CSR disallowed under s.37(1)
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    Income Tax

    Penalty u/s 271(1)(c) - Concealment of income would have no...

    No Penalty for Concealed Income Without Tax Evasion u/s 271(1)(c); Disallowances Alone Don't Justify Penalties.

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    Income TaxOctober 28, 2013Case LawsAT

    Penalty u/s 271(1)(c) - Concealment of income would have no role to play and would not lead to tax evasion therefore, penalty cannot be imposed on the basis of the disallowance or additions made under regular provision - AT

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