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September 25, 2026   Case Laws Income Tax
Agricultural Land Capital-Asset Status Requires Proof of Municipal Limits Before Capital Gains and Exemption Claims Are Decided
September 25, 2026   Case Laws Income Tax
Unrecorded sales receipts: profit estimates require evidentiary basis, while off-book entries cannot trigger cash-credit additions.
September 25, 2026   Case Laws Income Tax
Best-judgment expenditure disallowances need material evidence; book rejection alone cannot justify an unsupported ad hoc addition.
September 25, 2026   Case Laws Income Tax
Foreign tax credit survives delayed prescribed-form filing where no rule prescribes denial, permitting rectification of contradictory computations.
September 25, 2026   Case Laws Income Tax
Survey statements need corroboration for unexplained money additions; genuine tax audit report uploading delays can avoid penalty.
September 25, 2026   Case Laws Income Tax
Stamp-duty valuation alone cannot establish concealment when disclosed purchase records remain undisputed for penalty purposes.
September 25, 2026   Case Laws Income Tax
Under-reported income penalties require consideration of bona fide explanation, full disclosure, and statutory discretion before imposition.
September 25, 2026   Case Laws Income Tax
Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
September 25, 2026   Case Laws Income Tax
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Income.
September 25, 2026   Case Laws Income Tax
Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
September 25, 2026   Case Laws Income Tax
Scrutiny notice format defects remain curable, while untested appellate evidence requires a fresh reasoned assessment after fair examination.
September 25, 2026   Case Laws Income Tax
Tax deduction on interest applies only upon current-year credit or payment, while real income requires actual accrual.
September 25, 2026   Case Laws Income Tax
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuine contributions.
September 25, 2026   Case Laws Income Tax
Slump-sale valuation under the prescribed method cannot be replaced without identified defects, and proper show-cause notice remains mandatory.
September 25, 2026   Case Laws Income Tax
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character governs reinvestment relief.
September 25, 2026   Case Laws Customs
Electronic correction of Reward declarations enables timely transmission of amended shipping bills for MEIS benefit processing.
September 25, 2026   Case Laws Customs
Tariff reclassification burden required article-specific evidence, defeating extended limitation, confiscation, and penalties for imported vehicle parts.
September 25, 2026   Case Laws Customs
Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.
September 25, 2026   Case Laws Customs
Minimum Import Price restrictions do not govern bonded warehoused goods solely intended for re-export, preserving declared customs value.
September 25, 2026   Case Laws Customs
Vegetable extract classification keeps bulk Pine Bark and Grape Seed Extracts under Heading 1302, not food preparations.

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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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