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    May 22, 2026   Case Laws Income Tax
    Accommodation entry addition deleted where Revenue failed to prove bogus billing and denied cross-examination of relied-on statement.
    May 22, 2026   Case Laws Income Tax
    Indexed improvement cost and section 54 relief allowed on reasonable construction basis and full eligible investment, excluding club charges.
    May 22, 2026   Case Laws Income Tax
    Make available test under India-UAE DTAA barred tax on advisory fees absent technical know-how transfer and permanent establishment.
    May 22, 2026   Case Laws Income Tax
    Deemed dividend treatment under section 2(22)(e) sustained despite interest-bearing loan and later repayment.
    May 22, 2026   Case Laws Income Tax
    Penalty for delayed self-assessment tax payment was unsustainable after the 1989 amendment, as recovery and interest replaced penal consequences.
    May 22, 2026   Case Laws Income Tax
    Best judgment reassessment under faceless procedure: remand to Assessing Officer upheld where additional evidence and lack of opportunity were shown.
    May 22, 2026   Case Laws Income Tax
    Revenue expenditure, section 14A relief, CSR deduction and intangible depreciation allowed in slump sale transactions.
    May 22, 2026   Case Laws Income Tax
    Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
    May 22, 2026   Case Laws Income Tax
    Genuine long-term capital gains on share sale cannot be rejected on suspicion alone without contrary evidence or inquiry.
    May 22, 2026   Case Laws Income Tax
    Political donation deduction under section 80GGC denied where cheque payments were treated as accommodation entry transactions.
    May 22, 2026   Case Laws Income Tax
    Infrastructure deduction under section 80IA(4) allowed for consortium member treated as developer, not works contractor.
    May 22, 2026   Case Laws Income Tax
    Mandatory reassessment timelines and section 153C procedure governed; reassessment and additions were quashed for lack of jurisdiction.
    May 22, 2026   Case Laws Income Tax
    Jurisdiction for reassessment notice failed where ACIT issued it despite CBDT monetary limit requiring ITO authority.
    May 22, 2026   Case Laws Income Tax
    Focus Product Scheme incentive treated as capital receipt, with relief allowed on identical facts in the assessee's own case.
    May 22, 2026   Case Laws Customs
    Customs offence proof requires more than concealment: interception before clearance defeated false declaration and evasion charges.
    May 22, 2026   Case Laws Customs
    Natural justice in export authorisation relief requires a reasoned order and personal hearing before rejecting genuine hardship claims.
    May 22, 2026   Case Laws Customs
    Roasted arecanut classification upheld on binding advance ruling and laboratory test, defeating confiscation and penalty.
    May 22, 2026   Case Laws Customs
    Customs penalty for conscious undervaluation and false invoices sustained where fraud was completed through import clearance in India
    May 22, 2026   Case Laws IBC
    Moratorium under insolvency law bars lease termination and eviction of a corporate debtor during CIRP
    May 22, 2026   Case Laws IBC
    IBC resolution timelines prevail where unexplained post-remand delay by the resolution professional and creditors justifies liquidation.
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May 22, 2026   Case Laws Income Tax
Accommodation entry addition deleted where Revenue failed to prove bogus billing and denied cross-examination of relied-on statement.
May 22, 2026   Case Laws Income Tax
Indexed improvement cost and section 54 relief allowed on reasonable construction basis and full eligible investment, excluding club charges.
May 22, 2026   Case Laws Income Tax
Make available test under India-UAE DTAA barred tax on advisory fees absent technical know-how transfer and permanent establishment.
May 22, 2026   Case Laws Income Tax
Deemed dividend treatment under section 2(22)(e) sustained despite interest-bearing loan and later repayment.
May 22, 2026   Case Laws Income Tax
Penalty for delayed self-assessment tax payment was unsustainable after the 1989 amendment, as recovery and interest replaced penal consequences.
May 22, 2026   Case Laws Income Tax
Best judgment reassessment under faceless procedure: remand to Assessing Officer upheld where additional evidence and lack of opportunity were shown.
May 22, 2026   Case Laws Income Tax
Revenue expenditure, section 14A relief, CSR deduction and intangible depreciation allowed in slump sale transactions.
May 22, 2026   Case Laws Income Tax
Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
May 22, 2026   Case Laws Income Tax
Genuine long-term capital gains on share sale cannot be rejected on suspicion alone without contrary evidence or inquiry.
May 22, 2026   Case Laws Income Tax
Political donation deduction under section 80GGC denied where cheque payments were treated as accommodation entry transactions.
May 22, 2026   Case Laws Income Tax
Infrastructure deduction under section 80IA(4) allowed for consortium member treated as developer, not works contractor.
May 22, 2026   Case Laws Income Tax
Mandatory reassessment timelines and section 153C procedure governed; reassessment and additions were quashed for lack of jurisdiction.
May 22, 2026   Case Laws Income Tax
Jurisdiction for reassessment notice failed where ACIT issued it despite CBDT monetary limit requiring ITO authority.
May 22, 2026   Case Laws Income Tax
Focus Product Scheme incentive treated as capital receipt, with relief allowed on identical facts in the assessee's own case.
May 22, 2026   Case Laws Customs
Customs offence proof requires more than concealment: interception before clearance defeated false declaration and evasion charges.
May 22, 2026   Case Laws Customs
Natural justice in export authorisation relief requires a reasoned order and personal hearing before rejecting genuine hardship claims.
May 22, 2026   Case Laws Customs
Roasted arecanut classification upheld on binding advance ruling and laboratory test, defeating confiscation and penalty.
May 22, 2026   Case Laws Customs
Customs penalty for conscious undervaluation and false invoices sustained where fraud was completed through import clearance in India
May 22, 2026   Case Laws IBC
Moratorium under insolvency law bars lease termination and eviction of a corporate debtor during CIRP
May 22, 2026   Case Laws IBC
IBC resolution timelines prevail where unexplained post-remand delay by the resolution professional and creditors justifies liquidation.

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Income Tax

The assessee has not undertaken charitable activity during the...

Charitable Activities Absent; Exemption Denied u/s 11 of Income Tax Act for Assessee.

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Income Tax October 21, 2016 Case Laws AT
The assessee has not undertaken charitable activity during the year, therefore, it is not eligible for exemption u/s. 11 - AT
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Acts Income Tax
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