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    August 20, 2026   Case Laws Income Tax
    Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
    August 20, 2026   Case Laws Income Tax
    Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
    August 20, 2026   Case Laws Income Tax
    Bad-debt deductions for written-off commodity receivables were allowed, while windmill-profit expense allocation required fresh factual examination.
    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Income Tax
    Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
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    Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Customs
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    August 20, 2026   Case Laws Customs
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August 20, 2026   Case Laws Income Tax
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verification.
August 20, 2026   Case Laws Income Tax
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrendered cash.
August 20, 2026   Case Laws Income Tax
Bad-debt deductions for written-off commodity receivables were allowed, while windmill-profit expense allocation required fresh factual examination.
August 20, 2026   Case Laws Income Tax
Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalty.
August 20, 2026   Case Laws Income Tax
Rejection of unreliable liquor-trade books justified profit estimation and separate taxation of omitted advertisement-display business receipts.
August 20, 2026   Case Laws Income Tax
Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
August 20, 2026   Case Laws Income Tax
Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
August 20, 2026   Case Laws Income Tax
Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
August 20, 2026   Case Laws Income Tax
Transfer pricing tolerance rules remove adjustments where software and advertising service prices fall within prescribed ranges.
August 20, 2026   Case Laws Customs
Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
August 20, 2026   Case Laws Customs
Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
August 20, 2026   Case Laws Customs
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory action.
August 20, 2026   Case Laws Customs
Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
August 20, 2026   Case Laws Customs
Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
August 20, 2026   Case Laws Customs
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.
August 20, 2026   Case Laws Customs
Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
August 20, 2026   Case Laws Customs
EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.
August 20, 2026   Case Laws Customs
Customs Broker KYC and authorisation duties do not require physical importer verification or direct receipt of authorisation letters.
August 20, 2026   Case Laws Companies Law
Earnest money forfeiture in e-auctions requires examination of contractual loss and applicable forfeiture terms before refund rejection.
August 20, 2026   Case Laws SEBI
Information held by public authorities limits RTI access; regulatory powers do not require collection from private bodies.

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Income Tax

Addition of share capital u/s 68 - source of source - all the...

Assessing Officer Must Disprove Evidence for Adding Share Capital u/s 68; Assumptions Are Insufficient.

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Income Tax April 23, 2019 Case Laws AT
Addition of share capital u/s 68 - source of source - all the three conditions as required u/s. 68 i.e. the identity, creditworthiness and genuineness of the transaction were placed before the ld AO and the onus shifted to the ld AO to disprove the materials placed before him - Without doing so, the addition, based on conjectures and surmises cannot be justified.
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Acts Income Tax
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