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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.
    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
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    July 31, 2026   Case Laws Income Tax
    Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
    July 31, 2026   Case Laws Income Tax
    Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
    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.
    July 31, 2026   Case Laws Income Tax
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case Laws Customs
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    July 31, 2026   Case Laws Customs
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
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    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
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    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
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    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.
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    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
    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
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
    Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an updated compliance framework.
    July 30, 2026   Case Laws GST
    Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.

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

      Deduction u/s 54 - Assessee cannot claim deduction u/s 54F in...

      Section 54F Deduction Denied for Increased Capital Gains u/s 50C Valuation Method.

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      Income TaxMay 17, 2018Case LawsAT
      Deduction u/s 54 - Assessee cannot claim deduction u/s 54F in proportion to increase in capital gains after attracting the provisions of section 50C, being valuation as per stamp duty rate - AT
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