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    October 15, 2026   Case Laws Income Tax
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    Pre-amendment investment fund losses pass to eligible unit holders for proportionate carry-forward, subject to factual verification.
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    Cessation of trading liabilities requires an actual benefit, while advance-tax interest follows tax on returned income.
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October 15, 2026   Case Laws Income Tax
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes require statutory appeal.
October 15, 2026   Case Laws Income Tax
Settlement immunity limits do not prevent inherent powers from quashing abusive post-settlement tax-search prosecutions where appropriate.
October 15, 2026   Case Laws Income Tax
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference shares.
October 15, 2026   Case Laws Income Tax
Misreporting penalties require independent proof; a disallowed political contribution deduction alone cannot establish false particulars.
October 15, 2026   Case Laws Income Tax
Misreporting penalties require evidence of misrepresentation or suppression; incomplete documentation for disclosed improvement costs cannot justify them.
October 15, 2026   Case Laws Income Tax
Transfer-pricing comparability requires exclusion of high-scale branded software companies and LIBOR benchmarking for delayed foreign-currency receivables.
October 15, 2026   Case Laws Income Tax
Section 50C coverage of tenancy-right transfers extends stamp valuation rules, subject to DVO review where fair-market-value objections arise.
October 15, 2026   Case Laws Income Tax
Surviving reassessment limitation period governs validity of fresh notice after deemed notice, preventing expired jurisdiction.
October 15, 2026   Case Laws Income Tax
Accrued unpaid profit-sharing liability remains deductible when obligation has crystallised despite insufficient funds at year-end
October 15, 2026   Case Laws Income Tax
Unaccounted trading sales: Only estimated profit, not gross turnover or duplicated business expenditure, is taxable.
October 15, 2026   Case Laws Income Tax
Pre-amendment investment fund losses pass to eligible unit holders for proportionate carry-forward, subject to factual verification.
October 15, 2026   Case Laws Income Tax
Cessation of trading liabilities requires an actual benefit, while advance-tax interest follows tax on returned income.
October 15, 2026   Case Laws Customs
Provisional release security cannot pre-empt unverified penalties, while detained imported goods receive complete demurrage waiver protection.
October 15, 2026   Case Laws Customs
Customs classification of CKD electric two-wheeler kits turns on essential character, limiting exemptions where required components are absent.
October 15, 2026   Case Laws Customs
ICEGATE technical glitches cannot defeat customs interest refunds where duty was timely remitted but payment reflection was delayed.
October 15, 2026   Case Laws Companies Law
Binding appellate directions prevent challenges to consequential compliance orders that neither decide merits nor alter parties' rights.
October 15, 2026   Case Laws FEMA
Corroborated seized records support foreign-exchange contravention findings, while unquantified dealings may warrant a reduced penalty.
October 15, 2026   Case Laws Money Laundering
Escrow security enables proportional release of attached properties while preserving quantified proceeds of crime pending trial.
October 15, 2026   Case Laws Central Excise
Concessional excise duty requires sewage and drainage pumps to be primarily designed for handling clean water.
October 14, 2026   Notifications SEZ
SEZ designation for Greater Noida IT site establishes approval oversight and Inland Container Depot status.

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Home › Highlights › Income Tax › 2018 › February, 2018 › This
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Income Tax

Application for registration of charitable or religious trusts,...

Rule 17A Amended: Charitable Trusts Must Submit Form 10A Electronically for Income Tax Registration.

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Income Tax February 26, 2018 Notifications
Application for registration of charitable or religious trusts, etc. - Rule 17A amended - Form No. 10A to be submitted electronically
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Acts Income Tax
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