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    July 18, 2026   Case Laws Income Tax
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
    July 18, 2026   Case Laws Income Tax
    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
    July 18, 2026   Case Laws Income Tax
    Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
    July 18, 2026   Case Laws Income Tax
    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
    July 18, 2026   Case Laws Income Tax
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    July 18, 2026   Case Laws Income Tax
    Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
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    Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
    July 18, 2026   Case Laws Income Tax
    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...
    July 18, 2026   Case Laws Income Tax
    Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
    July 18, 2026   Case Laws Income Tax
    Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
    July 18, 2026   Case Laws Income Tax
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    July 18, 2026   Case Laws Customs
    Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
    July 18, 2026   Case Laws Customs
    Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
    July 18, 2026   Case Laws Customs
    Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty u...
    July 18, 2026   Case Laws Customs
    In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
    July 18, 2026   Case Laws IBC
    Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.
    July 18, 2026   Case Laws IBC
    Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.
    July 18, 2026   Case Laws Money Laundering
    Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.
    July 18, 2026   Case Laws VAT / Sales Tax
    Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
    July 17, 2026   Notifications Customs
    All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.
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July 18, 2026   Case Laws Income Tax
Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
July 18, 2026   Case Laws Income Tax
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.
July 18, 2026   Case Laws Income Tax
Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
July 18, 2026   Case Laws Income Tax
Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
July 18, 2026   Case Laws Income Tax
Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
July 18, 2026   Case Laws Income Tax
Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
July 18, 2026   Case Laws Income Tax
Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
July 18, 2026   Case Laws Income Tax
Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine and verifiable.
July 18, 2026   Case Laws Income Tax
Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
July 18, 2026   Case Laws Income Tax
Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
July 18, 2026   Case Laws Income Tax
BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
July 18, 2026   Case Laws Customs
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently.
July 18, 2026   Case Laws Customs
Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
July 18, 2026   Case Laws Customs
Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty unsustainable.
July 18, 2026   Case Laws Customs
In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
July 18, 2026   Case Laws IBC
Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.
July 18, 2026   Case Laws IBC
Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.
July 18, 2026   Case Laws Money Laundering
Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.
July 18, 2026   Case Laws VAT / Sales Tax
Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
July 17, 2026   Notifications Customs
All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.

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Income Tax

Disallowance of brought forward and set off loss - Exemption u/s...

Assessee Permitted to Carry Forward and Offset Losses from Previous Years u/s 11 Exemption.

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Income Tax January 20, 2014 Case Laws AT
Disallowance of brought forward and set off loss - Exemption u/s 11 - Assessee has been permitted to carry forward the losses and also to claim set off such losses against the income in earlier AYs - AT
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Acts Income Tax
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