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    September 29, 2026   Case Laws Income Tax
    Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
    September 29, 2026   Case Laws Income Tax
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    September 29, 2026   Case Laws Income Tax
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    September 29, 2026   Case Laws Income Tax
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    September 29, 2026   Case Laws Income Tax
    Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
    September 29, 2026   Case Laws Income Tax
    Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
    September 29, 2026   Case Laws Customs
    Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
    September 29, 2026   Case Laws Customs
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    September 29, 2026   Case Laws Customs
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    Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
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    September 29, 2026   Case Laws Companies Law
    Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
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    Reasoned adjudication in oppression disputes requires findings on restructuring allegations; unsupported perjury directions require fair notice and re...
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    Restoration after counsel default permits delay condonation where insolvency rules impose no express bar on late recall applications.
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    September 29, 2026   Case Laws Money Laundering
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September 29, 2026   Case Laws Income Tax
Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
September 29, 2026   Case Laws Income Tax
Source-of-source burden shifts to Revenue after cash-gift donors' identity, genuineness, and basic creditworthiness are established.
September 29, 2026   Case Laws Income Tax
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investments.
September 29, 2026   Case Laws Income Tax
Evidentiary substantiation in assessments: unsupported cash deposits, land-facilitation receipts, and GST sales supported additions and business-income treatment.
September 29, 2026   Case Laws Income Tax
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for transfer-pricing purposes.
September 29, 2026   Case Laws Income Tax
Redevelopment hardship compensation is capital, while gross salary reporting alone cannot determine taxability or defeat evidenced deductions.
September 29, 2026   Case Laws Income Tax
Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
September 29, 2026   Case Laws Income Tax
Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
September 29, 2026   Case Laws Customs
Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
September 29, 2026   Case Laws Customs
MEIS eligibility survives an inadvertent electronic shipping-bill declaration error where genuine exports and reward-claim intent are established.
September 29, 2026   Case Laws Customs
Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
September 29, 2026   Case Laws Customs
Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
September 29, 2026   Case Laws Customs
Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration
September 29, 2026   Case Laws Customs
Burden of proving smuggled character of non-notified goods defeats confiscation and consequential penalties where Revenue lacks evidence.
September 29, 2026   Case Laws Companies Law
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaults.
September 29, 2026   Case Laws Companies Law
Reasoned adjudication in oppression disputes requires findings on restructuring allegations; unsupported perjury directions require fair notice and reasons.
September 29, 2026   Case Laws IBC
Restoration after counsel default permits delay condonation where insolvency rules impose no express bar on late recall applications.
September 29, 2026   Case Laws IBC
Deemed relinquishment of security interest brings uninvoked performance guarantee FDRs into the liquidation estate after creditor inaction.
September 29, 2026   Case Laws IBC
Confidentiality safeguards in CoC meetings permit exclusion of an unauthorised suspended director representative from resolution-plan deliberations.
September 29, 2026   Case Laws Money Laundering
Criminal process for contractual debt recovery is impermissible, while surviving predicate allegations may sustain money-laundering investigations.

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Income Tax

Deduction u/s 80E - Availing Education abroad - AO / CIT(A)...

Deduction u/s 80E allowed for foreign education, despite initial observation favoring only Indian institutions.

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Income Tax September 22, 2015 Case Laws AT
Deduction u/s 80E - Availing Education abroad - AO / CIT(A) observed that same is allowably only in case of Indian Educational Institutes which are authorised in India and naturally not for Abroad or Foreign education institutes - Deduction allowed - AT
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