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    August 17, 2026   Case Laws Income Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
    August 17, 2026   Case Laws Income Tax
    Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
    August 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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    August 17, 2026   Case Laws Income Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case Laws Income Tax
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    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
    August 17, 2026   Case Laws Income Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case Laws Income Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
    August 17, 2026   Case Laws Customs
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties ar...
    August 17, 2026   Case Laws Customs
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
    August 17, 2026   Case Laws Customs
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    August 17, 2026   Case Laws Service Tax
    Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.
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August 17, 2026   Case Laws Income Tax
Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
August 17, 2026   Case Laws Income Tax
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking methods.
August 17, 2026   Case Laws Income Tax
Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
August 17, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is established.
August 17, 2026   Case Laws Income Tax
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries.
August 17, 2026   Case Laws Income Tax
Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
August 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
August 17, 2026   Case Laws Income Tax
Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
August 17, 2026   Case Laws Income Tax
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
August 17, 2026   Case Laws Income Tax
Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
August 17, 2026   Case Laws Income Tax
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
August 17, 2026   Case Laws Customs
Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
August 17, 2026   Case Laws Customs
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.
August 17, 2026   Case Laws Customs
Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
August 17, 2026   Case Laws Customs
Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
August 17, 2026   Case Laws Companies Law
Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
August 17, 2026   Case Laws SEBI
Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
August 17, 2026   Case Laws Service Tax
Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
August 17, 2026   Case Laws Service Tax
Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
August 17, 2026   Case Laws Service Tax
Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.

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Income Tax

In the original return of income, since the assessee has not...

Taxpayer's Alternative Claim Leads to Slump Sale Evaluation u/s 50B in Reassessment Proceedings.

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Income Tax March 26, 2018 Case Laws AT
In the original return of income, since the assessee has not made the claim, the assessee could not have filed the Form No. 3CEA along with the return of income. Its only during the reassessment proceedings, that the assessee had made an alternate claim and therefore, the CIT(A) has rightly directed the A.O to assess the transaction arising out of the BPA as a slump sale u/s 50B of the IT Act. - AT
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Acts Income Tax
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