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    April 1, 2026   Case Laws Income Tax
    Section 54F relief can extend to residential units under a development agreement, with reassessment confined to escaped capital gains.
    April 1, 2026   Case Laws Income Tax
    Section 54F exemption and agricultural income treatment upheld after tribunal accepted commercial property and lease rent facts.
    April 1, 2026   Case Laws Income Tax
    Rectification cannot reopen a decided DTAA surcharge and education cess issue once settled in a speaking order.
    April 1, 2026   Case Laws Income Tax
    Weighted R&D deduction, MEIS capital receipts, and subsidiary loss treated as business loss under commercial expediency
    April 1, 2026   Case Laws Income Tax
    Electronic evidence in search assessments must be authentic and properly chained; mechanical section 153D approval vitiates the assessment.
    April 1, 2026   Case Laws Income Tax
    Unexplained cash deposits and section 115BBE amendment: partial relief granted, but higher tax rate held inapplicable to earlier deposits.
    April 1, 2026   Case Laws Income Tax
    Depreciation on subsidised assets and section 80P interest deduction upheld; additional depreciation and expenditure claims remanded.
    April 1, 2026   Case Laws Income Tax
    Suspicion-based reassessment and unproved bogus purchases cannot sustain addition where documentary evidence remains unrebutted.
    April 1, 2026   Case Laws Income Tax
    Mistake apparent from record: ITAT corrected its order on corporate guarantee fee and MEIS incentive reasoning.
    April 1, 2026   Case Laws Income Tax
    Unsigned scrutiny notice invalidates assessment where mandatory signing is required for jurisdiction under section 282A(1).
    April 1, 2026   Case Laws Income Tax
    Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
    April 1, 2026   Case Laws Income Tax
    Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
    April 1, 2026   Case Laws Income Tax
    Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
    April 1, 2026   Case Laws Income Tax
    Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
    April 1, 2026   Case Laws Income Tax
    Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
    April 1, 2026   Case Laws Income Tax
    Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
    April 1, 2026   Case Laws Customs
    Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
    April 1, 2026   Case Laws Customs
    Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
    April 1, 2026   Case Laws Customs
    ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
    April 1, 2026   Case Laws Customs
    Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
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April 1, 2026   Case Laws Income Tax
Section 54F relief can extend to residential units under a development agreement, with reassessment confined to escaped capital gains.
April 1, 2026   Case Laws Income Tax
Section 54F exemption and agricultural income treatment upheld after tribunal accepted commercial property and lease rent facts.
April 1, 2026   Case Laws Income Tax
Rectification cannot reopen a decided DTAA surcharge and education cess issue once settled in a speaking order.
April 1, 2026   Case Laws Income Tax
Weighted R&D deduction, MEIS capital receipts, and subsidiary loss treated as business loss under commercial expediency
April 1, 2026   Case Laws Income Tax
Electronic evidence in search assessments must be authentic and properly chained; mechanical section 153D approval vitiates the assessment.
April 1, 2026   Case Laws Income Tax
Unexplained cash deposits and section 115BBE amendment: partial relief granted, but higher tax rate held inapplicable to earlier deposits.
April 1, 2026   Case Laws Income Tax
Depreciation on subsidised assets and section 80P interest deduction upheld; additional depreciation and expenditure claims remanded.
April 1, 2026   Case Laws Income Tax
Suspicion-based reassessment and unproved bogus purchases cannot sustain addition where documentary evidence remains unrebutted.
April 1, 2026   Case Laws Income Tax
Mistake apparent from record: ITAT corrected its order on corporate guarantee fee and MEIS incentive reasoning.
April 1, 2026   Case Laws Income Tax
Unsigned scrutiny notice invalidates assessment where mandatory signing is required for jurisdiction under section 282A(1).
April 1, 2026   Case Laws Income Tax
Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
April 1, 2026   Case Laws Income Tax
Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
April 1, 2026   Case Laws Income Tax
Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
April 1, 2026   Case Laws Income Tax
Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
April 1, 2026   Case Laws Income Tax
Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
April 1, 2026   Case Laws Income Tax
Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
April 1, 2026   Case Laws Customs
Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
April 1, 2026   Case Laws Customs
Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
April 1, 2026   Case Laws Customs
ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion.
April 1, 2026   Case Laws Customs
Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.

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Income Tax

Disallowance of interest - fund used for its business purposes...

Interest Disallowance Unwarranted When Interest-Free Funds Cover Business Investments, Clarifies Rule.

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Income Tax April 17, 2019 Case Laws AT
Disallowance of interest - fund used for its business purposes or Investments - When interest free funds were sufficient to meet the Investments , no disallowance is called for
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Acts Income Tax
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