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    July 24, 2026   Case LawsGST
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    July 24, 2026   Case LawsIncome Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case LawsIncome Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...
    July 24, 2026   Case LawsIncome Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment...
    July 24, 2026   Case LawsIncome Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case LawsIncome Tax
    Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
    July 24, 2026   Case LawsIncome Tax
    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case LawsIncome Tax
    Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
    July 24, 2026   Case LawsIncome Tax
    Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
    July 24, 2026   Case LawsIncome Tax
    Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
    July 24, 2026   Case LawsIncome Tax
    Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
    July 24, 2026   Case LawsIncome Tax
    Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.
    July 24, 2026   Case LawsIncome Tax
    Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.
    July 24, 2026   Case LawsIncome Tax
    Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challe...
    July 24, 2026   Case LawsIncome Tax
    Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.
    July 24, 2026   Case LawsIncome Tax
    Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.
    July 24, 2026   Case LawsIncome Tax
    Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.
    July 24, 2026   Case LawsCustoms
    Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
    July 24, 2026   Case LawsCustoms
    Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
    July 24, 2026   Case LawsCustoms
    Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.
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    July 24, 2026   Case Laws GST
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    July 24, 2026   Case Laws Income Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case Laws Income Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
    July 24, 2026   Case Laws Income Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.
    July 24, 2026   Case Laws Income Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case Laws Income Tax
    Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
    July 24, 2026   Case Laws Income Tax
    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case Laws Income Tax
    Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
    July 24, 2026   Case Laws Income Tax
    Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
    July 24, 2026   Case Laws Income Tax
    Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of consequential penalty.
    July 24, 2026   Case Laws Income Tax
    Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciation block.
    July 24, 2026   Case Laws Income Tax
    Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.
    July 24, 2026   Case Laws Income Tax
    Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.
    July 24, 2026   Case Laws Income Tax
    Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challenges.
    July 24, 2026   Case Laws Income Tax
    Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.
    July 24, 2026   Case Laws Income Tax
    Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.
    July 24, 2026   Case Laws Income Tax
    Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.
    July 24, 2026   Case Laws Customs
    Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
    July 24, 2026   Case Laws Customs
    Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
    July 24, 2026   Case Laws Customs
    Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.

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

      Penalty levied u/s 271(1)(c) - the mere disallowance under...

      Section 271(1)(c) Penalty Unwarranted: Disallowing Deduction u/s 43B Isn't Concealment or Inaccurate Reporting. No Penalty Imposed.

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      Income TaxDecember 26, 2018Case LawsAT
      Penalty levied u/s 271(1)(c) - the mere disallowance under section 43B would not amount to concealment of income or furnishing inaccurate particulars of income - no penalty.
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