Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are...

Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.

Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.

Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.

Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.

Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...

Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.

Faceless assessment hearing rights require effective video-conference access before finalising additions, with procedural compliance under scrutiny.

Reassessment for unexplained property investment remains valid despite wealth-tax disclosure when income-tax source disclosures are incomplete.

Section 80P deductions depend on member-credit activity, substantiated liabilities, timely leave payments, and compliant deposit KYC records.

Depreciation on opening written-down value remains available where prior allowance and asset-block treatment continue without change in facts.

Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.

Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.

Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.

Fresh share allotment is not receipt of pre-existing property, limiting deemed-income taxation for inadequate consideration.

Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.

Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without thei...

Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.

Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural...

Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideratio...