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    September 25, 2026   Case Laws Income Tax
    Reassessment jurisdiction and faceless assessment disputes remain open to renewed challenges under the amended statutory framework.
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    Interest on TDS-demand refunds remains payable under the pre-existing refund provision despite a later statutory insertion.
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    September 25, 2026   Case Laws Income Tax
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    Survey statements need corroboration for unexplained money additions; genuine tax audit report uploading delays can avoid penalty.
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    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.
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    September 25, 2026   Case Laws Income Tax
    Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
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September 25, 2026   Case Laws Income Tax
Reassessment jurisdiction and faceless assessment disputes remain open to renewed challenges under the amended statutory framework.
September 25, 2026   Case Laws Income Tax
Interest on TDS-demand refunds remains payable under the pre-existing refund provision despite a later statutory insertion.
September 25, 2026   Case Laws Income Tax
Upper turnover filters can exclude high-scale software comparables where size, intangibles and market power impair transfer-pricing comparability.
September 25, 2026   Case Laws Income Tax
Unabated section 153A assessments require search-derived incriminating material; absent that, additions cannot stand and related penalties fail.
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.

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Home › Highlights › Central Excise › 2016 › December, 2016 › This
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Central Excise

Clandestine removal - when such evil activities are done in...

Secretive Removal Requires Strict Action Based on Probability Evidence.

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Central Excise December 26, 2016 Case Laws AT
Clandestine removal - when such evil activities are done in utter secrecy and in an organized manner, there would be only very few evidences available; therefore, whenever such a few evidences are available, the inferences have to be made out of those evidences on the yardstick of preponderance of probability and offenders are to be strictly dealt with accordingly. - AT
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