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    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
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    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case Laws Customs
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    July 31, 2026   Case Laws Money Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
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    July 31, 2026   Case Laws Central Excise
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    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
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    July 30, 2026   Circulars SEBI
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    July 30, 2026   Case Laws GST
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      Income Tax

      Denying exemption U/s 11 - proof of charitable activities -...

      Tax Exemption Denied u/s 11 Due to Insufficient Proof of Charitable Activities; Mutuality Principle Upheld.

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      Income TaxSeptember 16, 2017Case LawsAT
      Denying exemption U/s 11 - proof of charitable activities - Since, the principle of mutuality was not violated then in the said circumstances the case of assessee is liable for exemption u/s 11. Even a single instance is not on the file which may describe this fact that the assessee has been involved in the trade, business and commerce.
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