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    June 8, 2026   Case LawsGST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case LawsGST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case LawsGST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case LawsIncome Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case LawsIncome Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case LawsIncome Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case LawsIncome Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case LawsIncome Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case LawsIncome Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
    June 8, 2026   Case LawsIncome Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case LawsCustoms
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case LawsCustoms
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
    June 8, 2026   Case LawsCustoms
    Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
    June 8, 2026   Case LawsCustoms
    Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
    June 8, 2026   Case LawsCustoms
    Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
    June 8, 2026   Case LawsCustoms
    Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.
    June 8, 2026   Case LawsCompanies Law
    Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
    June 8, 2026   Case LawsMoney Laundering
    PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
    June 8, 2026   Case LawsCentral Excise
    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    June 6, 2026   NotificationsSEZ
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
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    June 8, 2026   Case Laws GST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case Laws GST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case Laws GST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case Laws Income Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case Laws Income Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case Laws Income Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case Laws Income Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case Laws Income Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case Laws Income Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration cancellation fails too.
    June 8, 2026   Case Laws Income Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case Laws Customs
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case Laws Customs
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
    June 8, 2026   Case Laws Customs
    Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
    June 8, 2026   Case Laws Customs
    Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
    June 8, 2026   Case Laws Customs
    Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
    June 8, 2026   Case Laws Customs
    Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.
    June 8, 2026   Case Laws Companies Law
    Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
    June 8, 2026   Case Laws Money Laundering
    PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
    June 8, 2026   Case Laws Central Excise
    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    June 6, 2026   Notifications SEZ
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot

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

      Taxability of claim for damages - enhanced compensation - No...

      Court Rules No Tax Addition for Unreceived Damages Claim in Enhanced Compensation Case.

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      Income TaxDecember 14, 2013Case LawsHC
      Taxability of claim for damages - enhanced compensation - No amount has been received till date by the Assessee pertaining to the damages as claimed by the assessee - No addition - HC
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