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    August 18, 2026   Case Laws Income Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
    August 18, 2026   Case Laws Income Tax
    Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
    August 18, 2026   Case Laws Income Tax
    Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
    August 18, 2026   Case Laws Income Tax
    Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.
    August 18, 2026   Case Laws Income Tax
    Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.
    August 18, 2026   Case Laws Income Tax
    Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.
    August 18, 2026   Case Laws Income Tax
    Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.
    August 18, 2026   Case Laws Income Tax
    Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.
    August 18, 2026   Case Laws Income Tax
    Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
    August 18, 2026   Case Laws Customs
    Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
    August 18, 2026   Case Laws Customs
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    August 18, 2026   Case Laws Customs
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case Laws Customs
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case Laws Customs
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case Laws Customs
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
    August 18, 2026   Case Laws Customs
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    August 18, 2026   Case Laws Customs
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case Laws Customs
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case Laws Customs
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    August 18, 2026   Case Laws SEBI
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
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August 18, 2026   Case Laws Income Tax
Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
August 18, 2026   Case Laws Income Tax
Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
August 18, 2026   Case Laws Income Tax
Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business purpose are established.
August 18, 2026   Case Laws Income Tax
Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.
August 18, 2026   Case Laws Income Tax
Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.
August 18, 2026   Case Laws Income Tax
Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.
August 18, 2026   Case Laws Income Tax
Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.
August 18, 2026   Case Laws Income Tax
Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.
August 18, 2026   Case Laws Income Tax
Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
August 18, 2026   Case Laws Customs
Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
August 18, 2026   Case Laws Customs
Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
August 18, 2026   Case Laws Customs
Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
August 18, 2026   Case Laws Customs
Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
August 18, 2026   Case Laws Customs
Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
August 18, 2026   Case Laws Customs
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained unrefuted.
August 18, 2026   Case Laws Customs
Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
August 18, 2026   Case Laws Customs
Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
August 18, 2026   Case Laws Customs
Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
August 18, 2026   Case Laws Customs
Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
August 18, 2026   Case Laws SEBI
Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.

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Income Tax

Revision u/s 263 - Debit balances written-off - no evidence or...

Tax Authority's Revision Upheld u/s 263 for Unexamined Write-Off of Debit Balances Due to Lack of Inquiry.

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Income Tax April 22, 2019 Case Laws AT
Revision u/s 263 - Debit balances written-off - no evidence or material on record including the order sheet of the A.O. to establish that A.O. examined the said issue at assessment stage - Since no investigation or enquiry, Explanation-2 to Section 263 is clearly attracted - revision upheld
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Acts Income Tax
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