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    July 6, 2026   Case Laws Income Tax
    Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
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    Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
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    Mandatory notice in reassessment and proper draft assessment procedure under section 144C are jurisdictional requirements
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July 6, 2026   Case Laws Income Tax
Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
July 6, 2026   Case Laws Income Tax
Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
July 6, 2026   Case Laws Income Tax
Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
July 6, 2026   Case Laws Customs
Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
July 6, 2026   Case Laws Customs
Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
July 6, 2026   Case Laws Customs
Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
July 6, 2026   Case Laws Customs
Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining
July 6, 2026   Case Laws Companies Law
Fraudulent preference in property mutation entries without consideration was treated as void and reversed for creditor protection.
July 6, 2026   Case Laws FEMA
Foreign exchange contraventions under FEMA: import remittances sustained, but overlapping penalties on attorney holder deleted
July 4, 2026   Case Laws GST
Alternative appellate remedy under GST leads to writ petitions being relegated to appeal with delay condonation
July 4, 2026   Case Laws GST
Show cause notice jurisdiction: GST applicability to an offshore construction contract required factual inquiry, so writ relief was premature.
July 4, 2026   Case Laws GST
Territorial jurisdiction in GST writs turns on where the impugned assessment order arose and cause of action accrued.
July 4, 2026   Case Laws GST
Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open.
July 4, 2026   Case Laws GST
Anti-profiteering in real estate: remaining profiteered amount refunded with interest, while prospective penalty was held inapplicable.
July 4, 2026   Case Laws Income Tax
Presumption of culpable mental state upheld where false refund claim based on fabricated housing-loan documents was proved
July 4, 2026   Case Laws Income Tax
Former director not liable for non-filing prosecution where resignation predated the company's default period
July 4, 2026   Case Laws Income Tax
IBC liquidation can render income-tax appeals infructuous when pre-transfer liabilities are confined to the liquidation process.
July 4, 2026   Case Laws Income Tax
Domestic application of income: scholarships paid in India for overseas study do not trigger denial of charitable registration.
July 4, 2026   Case Laws Income Tax
Section 10(26) exemption for salary income requires proof of territorial nexus; work-from-home claim sent back for reconsideration.
July 4, 2026   Case Laws Income Tax
Mandatory notice in reassessment and proper draft assessment procedure under section 144C are jurisdictional requirements

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Income Tax

Disallowance u/s 14A - correctness of the claim - no...

Disallowance u/s 14A Cannot Exceed Exempt Income, Ensures Proportionality with Actual Taxpayer Income.

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Income Tax September 28, 2016 Case Laws AT
Disallowance u/s 14A - correctness of the claim - no disallowance can be made by the Assessing Officer more than the exempt income - AT
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