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    July 1, 2026   Case LawsIncome Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case LawsIncome Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case LawsIncome Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case LawsCustoms
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
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    July 1, 2026   Case LawsCustoms
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    July 1, 2026   Case LawsCustoms
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    July 1, 2026   Case LawsService Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   NotificationsGST
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    June 30, 2026   NotificationsDGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case LawsGST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case LawsGST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case LawsGST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
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    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case Laws Income Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case Laws Income Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case Laws Customs
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case Laws Customs
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case Laws Customs
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case Laws Customs
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.
    July 1, 2026   Case Laws Customs
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case Laws Customs
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case Laws Companies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case Laws IBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case Laws IBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case Laws Money Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case Laws Service Tax
    Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
    July 1, 2026   Case Laws Service Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   Notifications GST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   Notifications DGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case Laws GST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case Laws GST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case Laws GST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.

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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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