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September 25, 2026   Case Laws Income Tax
AMP expenditure characterisation blocks transfer-pricing adjustment where no international transaction exists, sustaining deletion of the adjustment.
September 25, 2026   Case Laws Income Tax
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral.
September 25, 2026   Case Laws Income Tax
Recurring advertising expenditure remains revenue in nature where it creates no capital asset or enduring benefit.
September 25, 2026   Case Laws Income Tax
Agricultural Land Capital-Asset Status Requires Proof of Municipal Limits Before Capital Gains and Exemption Claims Are Decided
September 25, 2026   Case Laws Income Tax
Unrecorded sales receipts: profit estimates require evidentiary basis, while off-book entries cannot trigger cash-credit additions.
September 25, 2026   Case Laws Income Tax
Best-judgment expenditure disallowances need material evidence; book rejection alone cannot justify an unsupported ad hoc addition.
September 25, 2026   Case Laws Income Tax
Foreign tax credit survives delayed prescribed-form filing where no rule prescribes denial, permitting rectification of contradictory computations.
September 25, 2026   Case Laws Income Tax
Survey statements need corroboration for unexplained money additions; genuine tax audit report uploading delays can avoid penalty.
September 25, 2026   Case Laws Income Tax
Stamp-duty valuation alone cannot establish concealment when disclosed purchase records remain undisputed for penalty purposes.
September 25, 2026   Case Laws Income Tax
Under-reported income penalties require consideration of bona fide explanation, full disclosure, and statutory discretion before imposition.
September 25, 2026   Case Laws Income Tax
Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
September 25, 2026   Case Laws Income Tax
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Income.
September 25, 2026   Case Laws Income Tax
Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
September 25, 2026   Case Laws Income Tax
Scrutiny notice format defects remain curable, while untested appellate evidence requires a fresh reasoned assessment after fair examination.
September 25, 2026   Case Laws Income Tax
Tax deduction on interest applies only upon current-year credit or payment, while real income requires actual accrual.
September 25, 2026   Case Laws Income Tax
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuine contributions.
September 25, 2026   Case Laws Income Tax
Slump-sale valuation under the prescribed method cannot be replaced without identified defects, and proper show-cause notice remains mandatory.
September 25, 2026   Case Laws Income Tax
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character governs reinvestment relief.
September 25, 2026   Case Laws Customs
Electronic correction of Reward declarations enables timely transmission of amended shipping bills for MEIS benefit processing.
September 25, 2026   Case Laws Customs
Tariff reclassification burden required article-specific evidence, defeating extended limitation, confiscation, and penalties for imported vehicle parts.

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Home › Highlights › VAT and Sales Tax › 2015 › December, 2015 › This
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VAT and Sales Tax

Disaollowance of Input tax credit - Assessing Officer was not...

Court Rules Input Tax Credit Denial Unjustified Due to Missing Buyer Details on Invoices.

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VAT and Sales Tax December 4, 2015 Case Laws HC
Disaollowance of Input tax credit - Assessing Officer was not justified in declining the benefit of input tax credit only on the ground that the tax invoices did not contain the name of the buyer and also its TIN number. No doubt, non mentioning of the name and the TIN number can be a circumstance, but it cannot be held to be conclusively against the purchaser. - HC
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