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    April 6, 2026   Case Laws GST
    Printing exam question papers for universities qualifies as exempt examination-related service under GST notification.
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    April 6, 2026   Case Laws Income Tax
    Unexplained trade credits taxable under Section 68 cannot be claimed as eligible business profit for deduction.
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    Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
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    Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
    April 6, 2026   Case Laws Income Tax
    Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
    April 6, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
    April 6, 2026   Case Laws Income Tax
    Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
    April 6, 2026   Case Laws Income Tax
    Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
    April 6, 2026   Case Laws Income Tax
    Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
    April 6, 2026   Case Laws Income Tax
    Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
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    Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
    April 6, 2026   Case Laws Income Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
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April 6, 2026   Case Laws GST
Printing exam question papers for universities qualifies as exempt examination-related service under GST notification.
April 6, 2026   Case Laws GST
Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.
April 6, 2026   Case Laws Income Tax
Unexplained trade credits taxable under Section 68 cannot be claimed as eligible business profit for deduction.
April 6, 2026   Case Laws Income Tax
Natural justice and cross-examination: denial upheld where assessment rested on seized material, not the disputed statement.
April 6, 2026   Case Laws Income Tax
Limited scrutiny cannot be converted without approval; section 54F relief also cannot be denied for non-registered sale deed.
April 6, 2026   Case Laws Income Tax
DTAA treaty-rate limits on dividend tax and benchmarking of management fees were remanded for fresh examination.
April 6, 2026   Case Laws Income Tax
Notional annual letting value on vacant stock-in-trade is taxable, but must be computed by municipal rateable value principles.
April 6, 2026   Case Laws Income Tax
Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
April 6, 2026   Case Laws Income Tax
Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
April 6, 2026   Case Laws Income Tax
Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
April 6, 2026   Case Laws Income Tax
Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
April 6, 2026   Case Laws Income Tax
Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
April 6, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computational.
April 6, 2026   Case Laws Income Tax
Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
April 6, 2026   Case Laws Income Tax
Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
April 6, 2026   Case Laws Income Tax
Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
April 6, 2026   Case Laws Income Tax
Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
April 6, 2026   Case Laws Income Tax
Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
April 6, 2026   Case Laws Income Tax
Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
April 6, 2026   Case Laws Income Tax
Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.

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Income Tax

Deduction u/s. 54F - The investment in new property is not...

Tax Exemption Alert: Section 54F Requires New Property Investment After Selling Original Property for Eligibility.

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Income Tax November 12, 2013 Case Laws AT
Deduction u/s. 54F - The investment in new property is not entitled to the extent made before the sale of property - investment made after sale of property as per section 54F is entitled for exemption - AT
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