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    August 11, 2026   Case Laws Income Tax
    Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
    August 11, 2026   Case Laws Income Tax
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    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
    August 11, 2026   Case Laws Income Tax
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    August 11, 2026   Case Laws Customs
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
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August 11, 2026   Case Laws Income Tax
Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
August 11, 2026   Case Laws Income Tax
Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
August 11, 2026   Case Laws Income Tax
Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
August 11, 2026   Case Laws Income Tax
Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no express retrospectivity.
August 11, 2026   Case Laws Income Tax
Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
August 11, 2026   Case Laws Income Tax
Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
August 11, 2026   Case Laws Income Tax
Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
August 11, 2026   Case Laws Income Tax
Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
August 11, 2026   Case Laws Income Tax
Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
August 11, 2026   Case Laws Income Tax
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
August 11, 2026   Case Laws Income Tax
Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
August 11, 2026   Case Laws Income Tax
Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
August 11, 2026   Case Laws Income Tax
Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
August 11, 2026   Case Laws Income Tax
ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
August 11, 2026   Case Laws Income Tax
Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive recognition.
August 11, 2026   Case Laws Income Tax
Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
August 11, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.
August 11, 2026   Case Laws Income Tax
Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
August 11, 2026   Case Laws Income Tax
Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
August 11, 2026   Case Laws Customs
Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.

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Service Tax

Demand of service tax - best judgement assessment - wrong filing...

Service tax demand confirmed after appellants' incorrect ST-3 filing; extended limitation period applied for assessment.

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Service Tax December 22, 2015 Case Laws AT
Demand of service tax - best judgement assessment - wrong filing of ST-3 return - appellants have adjusted the payables against receivables in the figures given in the return - demand confirmed - extended period of limitation invoked - AT
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