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    July 9, 2026   Case LawsGST
    GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
    July 9, 2026   Case LawsIncome Tax
    Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
    July 9, 2026   Case LawsIncome Tax
    Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
    July 9, 2026   Case LawsIncome Tax
    Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
    July 9, 2026   Case LawsIncome Tax
    Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.
    July 9, 2026   Case LawsIncome Tax
    Recorded satisfaction is essential for penalty initiation under loan-repayment provisions; penalty failed for lack of assessment-order finding.
    July 9, 2026   Case LawsIncome Tax
    Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
    July 9, 2026   Case LawsIncome Tax
    Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
    July 9, 2026   Case LawsIncome Tax
    Section 68 unsecured loan disputes: identity, creditworthiness and genuineness suffice, and source of source was not required earlier.
    July 9, 2026   Case LawsIncome Tax
    Section 14A and banking income: exempt bond interest, broken period interest, mutuality receipts, and SLR default deduction clarified.
    July 9, 2026   Case LawsIncome Tax
    Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
    July 9, 2026   Case LawsIncome Tax
    No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
    July 9, 2026   Case LawsIncome Tax
    Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
    July 9, 2026   Case LawsIncome Tax
    Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.
    July 9, 2026   Case LawsBenami Property
    Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
    July 9, 2026   Case LawsBenami Property
    Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
    July 9, 2026   Case LawsBenami Property
    Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
    July 9, 2026   Case LawsCustoms
    Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
    July 9, 2026   Case LawsCustoms
    Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
    July 9, 2026   Case LawsIBC
    Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation
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    July 9, 2026   Case Laws GST
    GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
    July 9, 2026   Case Laws Income Tax
    Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
    July 9, 2026   Case Laws Income Tax
    Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
    July 9, 2026   Case Laws Income Tax
    Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
    July 9, 2026   Case Laws Income Tax
    Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.
    July 9, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for penalty initiation under loan-repayment provisions; penalty failed for lack of assessment-order finding.
    July 9, 2026   Case Laws Income Tax
    Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
    July 9, 2026   Case Laws Income Tax
    Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
    July 9, 2026   Case Laws Income Tax
    Section 68 unsecured loan disputes: identity, creditworthiness and genuineness suffice, and source of source was not required earlier.
    July 9, 2026   Case Laws Income Tax
    Section 14A and banking income: exempt bond interest, broken period interest, mutuality receipts, and SLR default deduction clarified.
    July 9, 2026   Case Laws Income Tax
    Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
    July 9, 2026   Case Laws Income Tax
    No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
    July 9, 2026   Case Laws Income Tax
    Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
    July 9, 2026   Case Laws Income Tax
    Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.
    July 9, 2026   Case Laws Benami Property
    Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
    July 9, 2026   Case Laws Benami Property
    Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
    July 9, 2026   Case Laws Benami Property
    Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
    July 9, 2026   Case Laws Customs
    Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
    July 9, 2026   Case Laws Customs
    Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
    July 9, 2026   Case Laws IBC
    Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation

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

      Tribunal is not authorized to take back the benefit granted to...

      Tribunal Cannot Revoke Benefits or Enhance Assessment Granted by Assessing Officer.

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      Income TaxOctober 21, 2015Case LawsHC
      Tribunal is not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. - HC
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