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September 8, 2026   Case Laws Income Tax
Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gains additions.
September 8, 2026   Case Laws Income Tax
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment.
September 8, 2026   Case Laws Income Tax
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments.
September 8, 2026   Case Laws Income Tax
MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
September 8, 2026   Case Laws Income Tax
TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.
September 8, 2026   Case Laws Income Tax
Stale Reassessment Material Cannot Support Reopening When Earlier Proceedings Already Considered the Same Lender-Credit Information
September 8, 2026   Case Laws Income Tax
Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
September 8, 2026   Case Laws Income Tax
Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
September 8, 2026   Case Laws Income Tax
Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency remains taxable income.
September 8, 2026   Case Laws Income Tax
Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting mismatches.
September 8, 2026   Case Laws Income Tax
Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.
September 8, 2026   Case Laws Income Tax
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reassessment.
September 8, 2026   Case Laws Income Tax
Section 80G approval accepts section 10(23C) exemption without mandatory section 12AB registration, subject to verifying statutory coverage.
September 8, 2026   Case Laws Income Tax
Section 80G approval permits limited spiritual and satsang expenditure where the statutory religious-activity ceiling remains unbreached.
September 8, 2026   Case Laws Income Tax
Reassessment limitation renders post-expiry notices invalid, while missing scrutiny notice or improper approval defeats jurisdiction.
September 8, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits-based decisions even where taxpayers do not prosecute appeals, requiring fresh disposal.
September 8, 2026   Case Laws Income Tax
Charitable accumulation rectification requires prior notice for return-processing adjustments and merits-based consideration of corrected audit reporting.
September 8, 2026   Case Laws Customs
Goods-description customs exemption covers MEG reclamation equipment for petroleum operations despite a different listed tariff heading.
September 8, 2026   Case Laws Customs
Post-clearance Bill of Entry amendments can enable preferential tariff reassessment upon later production of a retroactive certificate of origin.
September 8, 2026   Case Laws Companies Law
DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.

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Income Tax

Validity of intimation / adjustment u/s 143(1) - Exemption u/s...

Exemption Denial u/s 143(1) Contested Due to Missing Section 12AA Registration; Adjustment Exceeds Permissible Scope.

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Income Tax August 12, 2017 Case Laws AT
Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO is debatable, which requires verification from the assessment records, adjustment made by the revenue in the intimation u/s 143(1) is beyond the scope of section 143(1)
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