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    July 25, 2026   Case LawsGST
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    July 25, 2026   Case Laws GST
    Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
    July 25, 2026   Case Laws GST
    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
    July 25, 2026   Case Laws GST
    Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pendency exclusion.
    July 25, 2026   Case Laws GST
    Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
    July 25, 2026   Case Laws Income Tax
    Faceless assessment hearing rights require effective video-conference access before finalising additions, with procedural compliance under scrutiny.
    July 25, 2026   Case Laws Income Tax
    Reassessment for unexplained property investment remains valid despite wealth-tax disclosure when income-tax source disclosures are incomplete.
    July 25, 2026   Case Laws Income Tax
    Section 80P deductions depend on member-credit activity, substantiated liabilities, timely leave payments, and compliant deposit KYC records.
    July 25, 2026   Case Laws Income Tax
    Depreciation on opening written-down value remains available where prior allowance and asset-block treatment continue without change in facts.
    July 25, 2026   Case Laws Income Tax
    Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.
    July 25, 2026   Case Laws Income Tax
    Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
    July 25, 2026   Case Laws Income Tax
    Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.
    July 25, 2026   Case Laws Income Tax
    Fresh share allotment is not receipt of pre-existing property, limiting deemed-income taxation for inadequate consideration.
    July 25, 2026   Case Laws Income Tax
    Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
    July 25, 2026   Case Laws Income Tax
    Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without their statutory conditions.
    July 25, 2026   Case Laws Income Tax
    Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
    July 25, 2026   Case Laws Income Tax
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural land.
    July 25, 2026   Case Laws Income Tax
    Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideration.
    July 25, 2026   Case Laws Customs
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment or trigger extended limitation.
    July 25, 2026   Case Laws Customs
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    July 25, 2026   Case Laws Customs
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply prospectively.

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

      Entitlement to deduction U/s 54 - Assessing Officer cannot...

      Deduction u/s 54 Must Be Claimed in Revised Return Before Assessment Proceedings; Late Filing Cannot Be Revised.

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      Income TaxNovember 30, 2015Case LawsAT
      Entitlement to deduction U/s 54 - Assessing Officer cannot allow deduction claimed during the course of assessment proceedings, it can be claimed only in revised return filed before him. The assessee’s return was belated, which cannot be revised under the law. - AT
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