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    June 1, 2026   Case Laws Income Tax
    TDS on leave travel concession payments cannot trigger default liability where subsisting court directions barred deduction.
    June 1, 2026   Case Laws Income Tax
    Prospective operation of section 115BBE bars enhanced tax rate on surrendered income from a pre-amendment survey.
    June 1, 2026   Case Laws Income Tax
    Political donation deduction and unexplained bank deposit claims fail where records and disclosed income support the assessee's explanation.
    June 1, 2026   Case Laws Income Tax
    Partners' capital contribution addition deleted; unsecured loan issue remanded for verification of bank entries and repayment evidence.
    June 1, 2026   Case Laws Income Tax
    Scrutiny notice validity, rent disallowance, bogus purchases and related-party salary additions were narrowed or deleted on Tribunal review.
    June 1, 2026   Case Laws Income Tax
    Leave encashment exemption under revised ceiling applied for non-Government employees, with recomputation directed on remand.
    June 1, 2026   Case Laws Customs
    Exemption notification disputes on Special Additional Duty were held to lie only in the Supreme Court, not the High Court.
    June 1, 2026   Case Laws Customs
    Classification of AKD Wax as prepared wax upheld, while extended period, old-goods confiscation and penalties were set aside.
    June 1, 2026   Case Laws Customs
    Customs valuation disputes require admissible proof of undervaluation; uncorroborated parallel invoices and retracted statements cannot displace decla...
    June 1, 2026   Case Laws Customs
    Refund claim cannot be rejected for a formal defect in the Chartered Accountant certificate when genuineness is undisputed.
    June 1, 2026   Case Laws Customs
    EPCG third-party exports and restored EODCs can sustain export obligation compliance; customs cannot ignore DGFT determinations.
    June 1, 2026   Case Laws Customs
    Functional test for telecom equipment classification upheld for imported Airspan Air Velocity 2700 under the claimed tariff heading.
    June 1, 2026   Case Laws Customs
    Specific tariff headings prevail over general furniture entries for kitchen storage accessories and fittings.
    June 1, 2026   Case Laws Customs
    Customs broker due diligence lapses attract penalty, but absence of knowledge of smuggling justifies only a nominal sanction.
    June 1, 2026   Case Laws Customs
    Customs classification of telecom equipment remanded for fresh examination of technical literature and product functionality.
    June 1, 2026   Case Laws SEBI
    Disclosure breach in derivatives trading upheld, but PFUTP fraud and disgorgement failed for lack of proven manipulation.
    June 1, 2026   Case Laws Service Tax
    Trailer hire treated as supply of tangible goods, with extended limitation and penalties upheld, subject to limited recomputation.
    June 1, 2026   Case Laws Service Tax
    Valid service on authorised representative made the appeal time-barred beyond the statutory condonation period.
    June 1, 2026   Case Laws Indian Laws
    Bank loan compromise with DRT approval can justify quashing criminal prosecution as an abuse of process.
    June 1, 2026   Case Laws Indian Laws
    Criminal appeal in absentia requires reasoned scrutiny and amicus assistance; defective appellate disposal was set aside despite barred delay.
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June 1, 2026   Case Laws Income Tax
TDS on leave travel concession payments cannot trigger default liability where subsisting court directions barred deduction.
June 1, 2026   Case Laws Income Tax
Prospective operation of section 115BBE bars enhanced tax rate on surrendered income from a pre-amendment survey.
June 1, 2026   Case Laws Income Tax
Political donation deduction and unexplained bank deposit claims fail where records and disclosed income support the assessee's explanation.
June 1, 2026   Case Laws Income Tax
Partners' capital contribution addition deleted; unsecured loan issue remanded for verification of bank entries and repayment evidence.
June 1, 2026   Case Laws Income Tax
Scrutiny notice validity, rent disallowance, bogus purchases and related-party salary additions were narrowed or deleted on Tribunal review.
June 1, 2026   Case Laws Income Tax
Leave encashment exemption under revised ceiling applied for non-Government employees, with recomputation directed on remand.
June 1, 2026   Case Laws Customs
Exemption notification disputes on Special Additional Duty were held to lie only in the Supreme Court, not the High Court.
June 1, 2026   Case Laws Customs
Classification of AKD Wax as prepared wax upheld, while extended period, old-goods confiscation and penalties were set aside.
June 1, 2026   Case Laws Customs
Customs valuation disputes require admissible proof of undervaluation; uncorroborated parallel invoices and retracted statements cannot displace declared value.
June 1, 2026   Case Laws Customs
Refund claim cannot be rejected for a formal defect in the Chartered Accountant certificate when genuineness is undisputed.
June 1, 2026   Case Laws Customs
EPCG third-party exports and restored EODCs can sustain export obligation compliance; customs cannot ignore DGFT determinations.
June 1, 2026   Case Laws Customs
Functional test for telecom equipment classification upheld for imported Airspan Air Velocity 2700 under the claimed tariff heading.
June 1, 2026   Case Laws Customs
Specific tariff headings prevail over general furniture entries for kitchen storage accessories and fittings.
June 1, 2026   Case Laws Customs
Customs broker due diligence lapses attract penalty, but absence of knowledge of smuggling justifies only a nominal sanction.
June 1, 2026   Case Laws Customs
Customs classification of telecom equipment remanded for fresh examination of technical literature and product functionality.
June 1, 2026   Case Laws SEBI
Disclosure breach in derivatives trading upheld, but PFUTP fraud and disgorgement failed for lack of proven manipulation.
June 1, 2026   Case Laws Service Tax
Trailer hire treated as supply of tangible goods, with extended limitation and penalties upheld, subject to limited recomputation.
June 1, 2026   Case Laws Service Tax
Valid service on authorised representative made the appeal time-barred beyond the statutory condonation period.
June 1, 2026   Case Laws Indian Laws
Bank loan compromise with DRT approval can justify quashing criminal prosecution as an abuse of process.
June 1, 2026   Case Laws Indian Laws
Criminal appeal in absentia requires reasoned scrutiny and amicus assistance; defective appellate disposal was set aside despite barred delay.

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Income Tax

AO rightly levied the penalty u/s 271 (1)(c) as the assessee has...

Taxpayer Penalized for Providing False Income Details u/s 271(1)(c) of Income Tax Act.

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Income Tax January 19, 2019 Case Laws AT
AO rightly levied the penalty u/s 271 (1)(c) as the assessee has deliberately given inaccurate particulars of income.
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Acts Income Tax
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