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    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
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    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
    August 7, 2026   Case Laws Income Tax
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    August 7, 2026   Case Laws Benami Property
    Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations remain unaddressed.
    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws IBC
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    August 7, 2026   Case Laws Money Laundering
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    August 6, 2026   Notifications DGFT
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      Income Tax

      As long as the objects of the trust are charitable in character...

      Trust Qualifies for Tax Exemption u/s 11(2) Despite Lack of Specific Future Spending Details.

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      Income TaxDecember 1, 2015Case LawsAT
      As long as the objects of the trust are charitable in character and as long as the purpose or purposes mentioned in Form 10 are for achieving the objects of the trust, merely because of non-furnishing of the details, as how the said amount is proposed to be spent in future, the assessee cannot be denied the exemption as is admissible u/s 11(2) - AT
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