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    April 27, 2026   Case Laws Income Tax
    Search assessment limitation requires inclusion of the search year in the ten-year block; notice for an earlier year was quashed.
    April 27, 2026   Case Laws Income Tax
    Merits-based appellate adjudication required; Tribunal cannot dismiss an appeal by relying on delay alone.
    April 27, 2026   Case Laws Income Tax
    Ad hoc gross profit estimation rejected where surrendered excess stock had to be accounted for under AS-2 valuation principles.
    April 27, 2026   Case Laws Income Tax
    Reasonable cause defeats penalty for non-compliance with statutory notices where ignorance of proceedings is credibly explained.
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    Diversion of income and section 80P relief: interest taxed as other sources, expense deduction denied, belated return objection rejected.
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    Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
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    Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
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    Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
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    Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
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    April 27, 2026   Case Laws Income Tax
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    April 27, 2026   Case Laws Customs
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
    April 27, 2026   Case Laws Customs
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April 27, 2026   Case Laws Income Tax
Search assessment limitation requires inclusion of the search year in the ten-year block; notice for an earlier year was quashed.
April 27, 2026   Case Laws Income Tax
Merits-based appellate adjudication required; Tribunal cannot dismiss an appeal by relying on delay alone.
April 27, 2026   Case Laws Income Tax
Ad hoc gross profit estimation rejected where surrendered excess stock had to be accounted for under AS-2 valuation principles.
April 27, 2026   Case Laws Income Tax
Reasonable cause defeats penalty for non-compliance with statutory notices where ignorance of proceedings is credibly explained.
April 27, 2026   Case Laws Income Tax
Bogus purchase additions and alleged liability cessation deleted where documentary records and stock reconciliation supported the assessee
April 27, 2026   Case Laws Income Tax
Diversion of income and section 80P relief: interest taxed as other sources, expense deduction denied, belated return objection rejected.
April 27, 2026   Case Laws Income Tax
Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
April 27, 2026   Case Laws Income Tax
Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
April 27, 2026   Case Laws Income Tax
Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
April 27, 2026   Case Laws Income Tax
Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
April 27, 2026   Case Laws Income Tax
Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
April 27, 2026   Case Laws Income Tax
Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
April 27, 2026   Case Laws Income Tax
Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
April 27, 2026   Case Laws Income Tax
Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
April 27, 2026   Case Laws Income Tax
Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
April 27, 2026   Case Laws Income Tax
Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
April 27, 2026   Case Laws Customs
Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
April 27, 2026   Case Laws Customs
Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
April 27, 2026   Case Laws Customs
Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
April 27, 2026   Case Laws Customs
Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.

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Income Tax

Disallowance u/s 14A - expenses towards exempted income - AO...

AO Cannot Directly Apply Rule 8D(2)(iii) for Disallowance u/s 14A on Exempt Income Expenses.

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Income Tax May 5, 2018 Case Laws AT
Disallowance u/s 14A - expenses towards exempted income - AO could not have straightaway resorted to Rule 8D(2)(iii) of the Rules in order to compute the disallowance u/s 14A - AT
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Acts Income Tax
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