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    September 16, 2026   Case Laws Income Tax
    Director liability for unrecovered company tax requires valid company classification, causation, and disclosure of adverse material before assessment.
    September 16, 2026   Case Laws Income Tax
    Meaningful hearing in reassessment requires disclosure of foundational transaction material, otherwise notices and consequential proceedings fail.
    September 16, 2026   Case Laws Income Tax
    Independent valuation inquiry is essential before reopening capital gains assessment solely on a co-owner's valuation report.
    September 16, 2026   Case Laws Income Tax
    Purchase genuineness established by records and banking evidence defeats additions based on third-party cheque realisation and wage presumptions.
    September 16, 2026   Case Laws Income Tax
    Transport contractor declarations require essential freight and vehicle details, while Form 26A may prevent assessee-in-default liability.
    September 16, 2026   Case Laws Income Tax
    Closing-stock valuation requires evidential support for net realisable value; concurrent factual findings sustained the undervaluation addition.
    September 16, 2026   Case Laws Income Tax
    Charitable income accumulation: extended return deadlines preserve Form No. 10 benefits, while audit-report delays need not defeat exemption.
    September 16, 2026   Case Laws Income Tax
    Reasonable cause protects bona fide TDS and TCS defaults involving government-company rent and construction scrap.
    September 16, 2026   Case Laws Income Tax
    Third-party material and retracted statements cannot support cash-purchase or under-invoicing additions without independent corroborative evidence.
    September 16, 2026   Case Laws Income Tax
    Unexplained expenditure additions fail when contemporaneous records substantiate services and returned purchases create no income impact.
    September 16, 2026   Case Laws Income Tax
    Draft assessment order requirement protects eligible foreign companies; bypassing it invalidates final assessment and ends merits review.
    September 16, 2026   Case Laws Income Tax
    Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
    September 16, 2026   Case Laws Income Tax
    Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
    September 16, 2026   Case Laws Customs
    Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions r...
    September 16, 2026   Case Laws Customs
    Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
    September 16, 2026   Case Laws Customs
    Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
    September 16, 2026   Case Laws Customs
    Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
    September 16, 2026   Case Laws Customs
    Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
    September 16, 2026   Case Laws Customs
    Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
    September 16, 2026   Case Laws Customs
    Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.
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September 16, 2026   Case Laws Income Tax
Director liability for unrecovered company tax requires valid company classification, causation, and disclosure of adverse material before assessment.
September 16, 2026   Case Laws Income Tax
Meaningful hearing in reassessment requires disclosure of foundational transaction material, otherwise notices and consequential proceedings fail.
September 16, 2026   Case Laws Income Tax
Independent valuation inquiry is essential before reopening capital gains assessment solely on a co-owner's valuation report.
September 16, 2026   Case Laws Income Tax
Purchase genuineness established by records and banking evidence defeats additions based on third-party cheque realisation and wage presumptions.
September 16, 2026   Case Laws Income Tax
Transport contractor declarations require essential freight and vehicle details, while Form 26A may prevent assessee-in-default liability.
September 16, 2026   Case Laws Income Tax
Closing-stock valuation requires evidential support for net realisable value; concurrent factual findings sustained the undervaluation addition.
September 16, 2026   Case Laws Income Tax
Charitable income accumulation: extended return deadlines preserve Form No. 10 benefits, while audit-report delays need not defeat exemption.
September 16, 2026   Case Laws Income Tax
Reasonable cause protects bona fide TDS and TCS defaults involving government-company rent and construction scrap.
September 16, 2026   Case Laws Income Tax
Third-party material and retracted statements cannot support cash-purchase or under-invoicing additions without independent corroborative evidence.
September 16, 2026   Case Laws Income Tax
Unexplained expenditure additions fail when contemporaneous records substantiate services and returned purchases create no income impact.
September 16, 2026   Case Laws Income Tax
Draft assessment order requirement protects eligible foreign companies; bypassing it invalidates final assessment and ends merits review.
September 16, 2026   Case Laws Income Tax
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adjustment.
September 16, 2026   Case Laws Income Tax
Section 153C assessment periods begin on receipt of seized material, excluding years outside the statutory ten-year block.
September 16, 2026   Case Laws Customs
Strict compliance with gold dore customs exemptions defeats claims where licence, origin, weight, purity and mining-company documentation conditions remain unmet.
September 16, 2026   Case Laws Customs
Uncancelled duty-free licences protect bona fide transferees from duty liability despite third-party fraud in export-obligation certification.
September 16, 2026   Case Laws Customs
Departmental exoneration cannot end criminal prosecution where prosecution material creates strong suspicion requiring trial.
September 16, 2026   Case Laws Customs
Corroborative evidence for SEZ supplies may replace a Bill of Export when policy circular conditions are satisfied.
September 16, 2026   Case Laws Customs
Transaction value rejection requires written reasons and comparable import data; acceptance letters do not bar statutory reassessment appeals.
September 16, 2026   Case Laws Customs
Sequential Customs Valuation Requires Comparable Imports Review Before Residual Valuation and Undervaluation Demands Can Stand
September 16, 2026   Case Laws Customs
Cross-examination of relied-upon witnesses is mandatory before imposing Customs Broker penalties, requiring fresh adjudication where denied.

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Income Tax

Addition on account of long term capital gains taxable in the...

Long-term capital gains deemed taxable but no addition made due to Joint Development Agreement cancellation.

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Income Tax May 6, 2017 Case Laws HC
Addition on account of long term capital gains taxable in the hands of the assessee - In view of cancellation of JDA no further amount has been received and no action thereon has been taken - No addition - HC
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