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    July 25, 2026   Case Laws Income Tax
    Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
    July 25, 2026   Case Laws Income Tax
    Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without thei...
    July 25, 2026   Case Laws Income Tax
    Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
    July 25, 2026   Case Laws Income Tax
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural...
    July 25, 2026   Case Laws Income Tax
    Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideratio...
    July 25, 2026   Case Laws Customs
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment ...
    July 25, 2026   Case Laws Customs
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    July 25, 2026   Case Laws Customs
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
    July 25, 2026   Case Laws Customs
    Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
    July 25, 2026   Case Laws Customs
    Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
    July 25, 2026   Case Laws Customs
    Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
    July 25, 2026   Case Laws Customs
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
    July 25, 2026   Case Laws Customs
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty e...
    July 25, 2026   Case Laws Customs
    Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
    July 25, 2026   Case Laws Customs
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    July 25, 2026   Case Laws Companies Law
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
    July 25, 2026   Case Laws FEMA
    Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
    July 25, 2026   Case Laws Money Laundering
    Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
    July 25, 2026   Case Laws Money Laundering
    Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
    July 25, 2026   Case Laws Money Laundering
    Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
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July 25, 2026   Case Laws Income Tax
Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
July 25, 2026   Case Laws Income Tax
Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without their statutory conditions.
July 25, 2026   Case Laws Income Tax
Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
July 25, 2026   Case Laws Income Tax
Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural land.
July 25, 2026   Case Laws Income Tax
Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideration.
July 25, 2026   Case Laws Customs
Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment or trigger extended limitation.
July 25, 2026   Case Laws Customs
Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
July 25, 2026   Case Laws Customs
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply prospectively.
July 25, 2026   Case Laws Customs
Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
July 25, 2026   Case Laws Customs
Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
July 25, 2026   Case Laws Customs
Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
July 25, 2026   Case Laws Customs
Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
July 25, 2026   Case Laws Customs
Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty entry.
July 25, 2026   Case Laws Customs
Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
July 25, 2026   Case Laws Customs
Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
July 25, 2026   Case Laws Companies Law
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mismanagement.
July 25, 2026   Case Laws FEMA
Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
July 25, 2026   Case Laws Money Laundering
Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
July 25, 2026   Case Laws Money Laundering
Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
July 25, 2026   Case Laws Money Laundering
Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.

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Income Tax

Addition on account of bad debt - embezzled by one of the...

Employee Embezzlement: Loss Recognized as Business Loss for Tax Purposes Despite No FIR Filed.

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Income Tax April 23, 2019 Case Laws AT
Addition on account of bad debt - embezzled by one of the employees of the company - Non–filing of FIR before the Police - embezzlement may not be allowable as bad debt but certainly it has to be allowed as business loss
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Acts Income Tax
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