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    August 28, 2026   Case Laws Income Tax
    Unsecured Loan Evidence Shifts Revenue Burden, While Late Employees' PF/ESI Deposits Remain Non-Deductible for Tax Purposes
    August 28, 2026   Case Laws Income Tax
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August 28, 2026   Case Laws Income Tax
Unsecured Loan Evidence Shifts Revenue Burden, While Late Employees' PF/ESI Deposits Remain Non-Deductible for Tax Purposes
August 28, 2026   Case Laws Income Tax
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessments.
August 28, 2026   Case Laws Income Tax
Cash sale consideration and reasonable cause supported deletion of penalty where receipts were disclosed and co-owners received comparable treatment.
August 28, 2026   Case Laws Income Tax
Interest on borrowings for assets held for sale remains revenue expenditure, outside the put-to-use proviso.
August 28, 2026   Case Laws Income Tax
Section 14A limits interest disallowance where own funds exceed investments and caps administrative disallowance at exempt income.
August 28, 2026   Case Laws Income Tax
Actuarial sick-leave provisions qualify as accrued business liabilities despite non-encashability, avoiding leave-encashment payment restrictions for deductions.
August 28, 2026   Case Laws Income Tax
Specific misreporting charges are required; vague notices and invalid search assessments cannot support income-reporting penalties.
August 28, 2026   Case Laws Income Tax
Patent licence valuation: competing expert reports led to a non-precedential lump-sum valuation and consequential tax computation.
August 28, 2026   Case Laws Income Tax
TDS credit through rectification remains available when Form 26AS supports the deduction and related income is taxed.
August 28, 2026   Case Laws Income Tax
Leave encashment exemption: beneficial enhanced ceiling applies retrospectively to earlier assessment years, removing related taxable additions.
August 28, 2026   Case Laws Income Tax
Jurisdictional notice defect allows collateral challenge to assessment and nullifies consequential penalty proceedings despite assessment finality.
August 28, 2026   Case Laws Customs
Delayed pronouncement of reserved judgments prompted release of an indirect-tax writ petition, while interim status quo continued temporarily.
August 28, 2026   Case Laws Customs
Customs Broker licence revocation requires serious regulatory breach; procedural lapses warrant penalties but not loss of licence.
August 28, 2026   Case Laws Customs
Voluntary Section 108 statements and original electronic invoices supported customs-value rejection for under-invoiced imported food products.
August 28, 2026   Case Laws Companies Law
Subsisting judicial orders require immediate company restoration despite a proposed review, subject to any later review direction.
August 28, 2026   Case Laws IBC
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural justice objections.
August 28, 2026   Case Laws Money Laundering
Substitution of attached proceeds with a bank guarantee cannot secure release where PMLA confiscation objectives would be defeated.
August 28, 2026   Case Laws Money Laundering
PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR
August 28, 2026   Case Laws Service Tax
Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
August 28, 2026   Case Laws Service Tax
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax liability.

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Income Tax

Eligibility of deduction u/s 54 - LTCG - The possession of the...

Assessee's claim for deduction u/s 54 upheld; new flat possession and sale agreement predated old flat sale.

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Income Tax January 24, 2016 Case Laws AT
Eligibility of deduction u/s 54 - LTCG - The possession of the said flat was given on 21.02.2009 and agreement for sale was made on 30.03.2009. Old flat was sold on 6th April, 2009. Thus, the claim of exemption u/s 54 made by the assessee was very much well within the ‘window period’ as defined in section 54 - AT
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Acts Income Tax
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