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October 3, 2026   Case Laws Income Tax
Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
October 3, 2026   Case Laws Income Tax
Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
October 3, 2026   Case Laws Income Tax
Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
October 3, 2026   Case Laws Income Tax
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefit.
October 3, 2026   Case Laws Income Tax
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish commercial independence.
October 3, 2026   Case Laws Income Tax
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loans.
October 3, 2026   Case Laws Income Tax
Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
October 3, 2026   Case Laws Customs
Immediate preventive suspension requires prompt action; unexplained departmental delay invalidates Customs Broker licence suspension orders.
October 3, 2026   Case Laws Customs
Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
October 3, 2026   Case Laws Customs
Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
October 3, 2026   Case Laws Customs
Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Lading.
October 3, 2026   Case Laws Customs
Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
October 3, 2026   Case Laws Customs
Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
October 3, 2026   Case Laws Customs
Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
October 3, 2026   Case Laws Customs
Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
October 3, 2026   Case Laws Companies Law
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require proof.
October 3, 2026   Case Laws IBC
Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.
October 3, 2026   Case Laws IBC
Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
October 3, 2026   Case Laws Money Laundering
Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.
October 3, 2026   Case Laws Money Laundering
Appellate scrutiny of PMLA bail orders distinguishes invalid grant from cancellation based on subsequent conduct.

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Home › Highlights › Income Tax › 2015 › May, 2015 › This
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Income Tax

Addition of capital expenditure claimed under the head “loan s...

Loan Syndication Charges Not Claimed as Business Income; No Disallowance u/s 40A(2)(a) Applicable.

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Income Tax May 28, 2015 Case Laws AT
Addition of capital expenditure claimed under the head “loan syndication charges” - Since the expenditure has not been claimed by the assessee while computing the income under the head “income from business”, therefore, no disallowance under section 40A(2)(a) can be made - AT
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