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May 26, 2026   Case Laws Income Tax
Bad debt deduction and section 158A procedure upheld on distinct write-off, no double deduction, and pending High Court issue
May 26, 2026   Case Laws Income Tax
Corpus donations for construction treated as capital receipts and held not taxable despite lack of trust registration.
May 26, 2026   Case Laws Income Tax
CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
May 26, 2026   Case Laws Income Tax
Beneficial ownership of bank account controls section 68 addition where deposits were made in trust account, not assessee's account.
May 26, 2026   Case Laws Income Tax
Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
May 26, 2026   Case Laws Income Tax
Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
May 26, 2026   Case Laws Income Tax
Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
May 26, 2026   Case Laws Income Tax
Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
May 26, 2026   Case Laws Customs
Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
May 26, 2026   Case Laws Customs
Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
May 26, 2026   Case Laws Customs
Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine set aside.
May 26, 2026   Case Laws Indian Laws
Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
May 25, 2026   Notifications Customs
Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
May 25, 2026   Notifications Customs
Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
May 25, 2026   Circulars DGFT
TRQ allocation for raw cane sugar to the USA: export quota notified, with origin certification and reporting conditions continuing.
May 25, 2026   Circulars Customs
ICES 1.5 goes live at Kadakola ICD, enabling EDI-based import export processing and customs operations.
May 25, 2026   Circulars DGFT
Digital Certificate of Origin module launched for Agarwood exports, enabling online applications, verification, and electronic issuance.
May 25, 2026   Case Laws GST
Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
May 25, 2026   Case Laws Income Tax
Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
May 25, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.

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Income Tax

Addition made in the earlier years will be available for...

Investments Allowed: Prior Additions Can Be Used This Year Due to Lack of Department Evidence on Usage.

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Income Tax November 6, 2013 Case Laws AT
Addition made in the earlier years will be available for investment in the current year. The department has not produced any proof regarding utilisation of that amount for any other purpose - AT
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Acts Income Tax
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