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    July 14, 2026   Case Laws Indian Laws
    Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
    July 13, 2026   Notifications SEBI
    Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirements.
    July 13, 2026   Notifications Income Tax
    Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
    July 13, 2026   Notifications Income Tax
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    July 13, 2026   Notifications Customs
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
    July 13, 2026   Notifications Customs
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    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws GST
    Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws Income Tax
    Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
    July 13, 2026   Case Laws Income Tax
    Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
    July 13, 2026   Case Laws Income Tax
    Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
    July 13, 2026   Case Laws Income Tax
    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
    July 13, 2026   Case Laws Income Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
    July 13, 2026   Case Laws Benami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.

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

      Revision u/s 263 - assessee claimed deduction as loan written...

      Court Upholds Inquiry into Assessee's Loan Deduction Claim Under OTS Scheme; Not Set Aside as Capital Receipt.

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      Income TaxDecember 31, 2018Case LawsAT
      Revision u/s 263 - assessee claimed deduction as loan written back under OTS scheme, considering it as “ capital receipt” not liable to tax - the order directing the A.O. to carry through proper enquiry cannot be said to be liable to be set aside.
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