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    August 8, 2026   Case Laws Income Tax
    Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
    August 8, 2026   Case Laws Income Tax
    Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
    August 8, 2026   Case Laws Income Tax
    Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
    August 8, 2026   Case Laws Income Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
    August 8, 2026   Case Laws Income Tax
    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
    August 8, 2026   Case Laws Income Tax
    Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
    August 8, 2026   Case Laws Income Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
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    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
    August 8, 2026   Case Laws Income Tax
    Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarifi...
    August 8, 2026   Case Laws Income Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case Laws Customs
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
    August 8, 2026   Case Laws Income Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case Laws Customs
    Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
    August 8, 2026   Case Laws Customs
    Credible material of corruption is required for an independent investigation; clearance delays and valuation disputes alone are insufficient.
    August 8, 2026   Case Laws Customs
    Baggage import jurisdiction remains outside Tribunal appeals, directing confiscation and penalty disputes to the statutory revisional remedy.
    August 8, 2026   Case Laws Customs
    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case Laws Customs
    IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
    August 8, 2026   Case Laws Customs
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August 8, 2026   Case Laws Income Tax
Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
August 8, 2026   Case Laws Income Tax
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assessment procedure.
August 8, 2026   Case Laws Income Tax
Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
August 8, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
August 8, 2026   Case Laws Income Tax
Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
August 8, 2026   Case Laws Income Tax
Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
August 8, 2026   Case Laws Income Tax
Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
August 8, 2026   Case Laws Income Tax
Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
August 8, 2026   Case Laws Income Tax
HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
August 8, 2026   Case Laws Income Tax
Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarification.
August 8, 2026   Case Laws Income Tax
Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
August 8, 2026   Case Laws Customs
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate remedy.
August 8, 2026   Case Laws Income Tax
Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
August 8, 2026   Case Laws Income Tax
Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
August 8, 2026   Case Laws Customs
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automatic abatement.
August 8, 2026   Case Laws Customs
Credible material of corruption is required for an independent investigation; clearance delays and valuation disputes alone are insufficient.
August 8, 2026   Case Laws Customs
Baggage import jurisdiction remains outside Tribunal appeals, directing confiscation and penalty disputes to the statutory revisional remedy.
August 8, 2026   Case Laws Customs
Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
August 8, 2026   Case Laws Customs
IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
August 8, 2026   Case Laws Customs
Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.

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Income Tax

Disallowance of depreciation - purchase of assets were allowed...

Trust's Depreciation Claim Disallowed Due to Prior Income Application on Asset Purchase u/s 11.

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Income Tax September 7, 2015 Case Laws AT
Disallowance of depreciation - purchase of assets were allowed as application of income u/s 11 of assessee - d when the assessee again claimed the same amount in the form of depreciation, such notional claim became a cash surplus available with the assessee, which was outside the books of account of the trust unless it was written back which was not done by the assessee - AT
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Acts Income Tax
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