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August 18, 2026   Case Laws Income Tax
Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business profitability.
August 18, 2026   Case Laws Income Tax
Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
August 18, 2026   Case Laws Income Tax
Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
August 18, 2026   Case Laws Income Tax
Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
August 18, 2026   Case Laws Income Tax
TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
August 18, 2026   Case Laws Income Tax
Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
August 18, 2026   Case Laws Income Tax
Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
August 18, 2026   Case Laws Income Tax
Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
August 18, 2026   Case Laws Income Tax
Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
August 18, 2026   Case Laws Income Tax
Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
August 18, 2026   Case Laws Income Tax
Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
August 18, 2026   Case Laws Income Tax
Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
August 18, 2026   Case Laws Income Tax
Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business purpose are established.
August 18, 2026   Case Laws Income Tax
Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.
August 18, 2026   Case Laws Income Tax
Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.
August 18, 2026   Case Laws Income Tax
Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.
August 18, 2026   Case Laws Income Tax
Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.
August 18, 2026   Case Laws Income Tax
Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.
August 18, 2026   Case Laws Income Tax
Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
August 18, 2026   Case Laws Customs
Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.

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Central Excise

Availment of CENVAT Credit - C Only on the basis of statement of...

Court Disallows Major CENVAT Credit Based on Uncorroborated Transporter Statements, Lacking Supporting Evidence.

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Central Excise February 3, 2014 Case Laws AT
Availment of CENVAT Credit - C Only on the basis of statement of some of the transporters, the huge credit is sought to be disallowed whereas the statements are in isolation with no corroboration. - AT
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Acts Income Tax
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