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    May 30, 2026   Case Laws GST
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    May 30, 2026   Case Laws Income Tax
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    May 30, 2026   Case Laws Income Tax
    Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
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    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    May 30, 2026   Case Laws Income Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
    May 30, 2026   Case Laws Income Tax
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
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    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
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    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
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    May 30, 2026   Case Laws Customs
    Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
    May 30, 2026   Case Laws Customs
    Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
    May 30, 2026   Case Laws IBC
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    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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May 30, 2026   Case Laws GST
Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
May 30, 2026   Case Laws Income Tax
Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
May 30, 2026   Case Laws Income Tax
Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
May 30, 2026   Case Laws Income Tax
Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
May 30, 2026   Case Laws Income Tax
Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
May 30, 2026   Case Laws Income Tax
TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
May 30, 2026   Case Laws Income Tax
Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
May 30, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
May 30, 2026   Case Laws Income Tax
Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
May 30, 2026   Case Laws Income Tax
Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
May 30, 2026   Case Laws Income Tax
Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
May 30, 2026   Case Laws Income Tax
Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
May 30, 2026   Case Laws Income Tax
Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
May 30, 2026   Case Laws Income Tax
Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
May 30, 2026   Case Laws Customs
Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
May 30, 2026   Case Laws Customs
User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
May 30, 2026   Case Laws Customs
Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
May 30, 2026   Case Laws Customs
Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
May 30, 2026   Case Laws IBC
CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
May 30, 2026   Case Laws Law of Competition
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.

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Income Tax

A charitable institution, which has purchased capital assets and...

Delhi High Court Confirms Charitable Institutions Can Claim Depreciation on Capital Assets for Business Use.

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Income Tax September 5, 2017 Case Laws AT
A charitable institution, which has purchased capital assets and treated amount spent on purchase of capital asset as application of income, is entitled to claim depreciation on same capital asset utilized for business. See Indraprastha Cancer Society case [2014 (11) TMI 733 - DELHI HIGH COURT]
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