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    September 28, 2026   Case Laws Income Tax
    Reassessment notices alleging fictitious mutual-fund losses were quashed where a final prior ruling governed identical facts.
    September 28, 2026   Case Laws Income Tax
    Genuine hardship in refund condonation requires reasoned findings on claim correctness and genuineness, not a stand-alone delay explanation.
    September 28, 2026   Case Laws Income Tax
    Tariff-related income-tax reimbursement disputes require specialised regulatory adjudication, leaving contested debit-note merits outside ordinary wri...
    September 28, 2026   Case Laws Income Tax
    Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
    September 28, 2026   Case Laws Income Tax
    Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
    September 28, 2026   Case Laws Income Tax
    Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
    September 28, 2026   Case Laws Income Tax
    DCF valuation choice: Assessing officers cannot replace a valid share valuation method with NAV solely over projections.
    September 28, 2026   Case Laws Income Tax
    Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
    September 28, 2026   Case Laws Income Tax
    Time-barred scrutiny notices invalidate assessments, while missing statutory transfer orders deprive the assessing officer of jurisdiction.
    September 28, 2026   Case Laws Income Tax
    Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
    September 28, 2026   Case Laws Income Tax
    Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
    September 28, 2026   Case Laws Income Tax
    Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
    September 28, 2026   Case Laws Income Tax
    Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
    September 28, 2026   Case Laws Income Tax
    Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
    September 28, 2026   Case Laws Income Tax
    Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
    September 28, 2026   Case Laws Income Tax
    Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
    September 28, 2026   Case Laws Customs
    Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
    September 28, 2026   Case Laws Customs
    Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.
    September 28, 2026   Case Laws Customs
    SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.
    September 28, 2026   Case Laws Customs
    Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
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September 28, 2026   Case Laws Income Tax
Reassessment notices alleging fictitious mutual-fund losses were quashed where a final prior ruling governed identical facts.
September 28, 2026   Case Laws Income Tax
Genuine hardship in refund condonation requires reasoned findings on claim correctness and genuineness, not a stand-alone delay explanation.
September 28, 2026   Case Laws Income Tax
Tariff-related income-tax reimbursement disputes require specialised regulatory adjudication, leaving contested debit-note merits outside ordinary writ jurisdiction for determination.
September 28, 2026   Case Laws Income Tax
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application of Mind
September 28, 2026   Case Laws Income Tax
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceedings.
September 28, 2026   Case Laws Income Tax
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range claim.
September 28, 2026   Case Laws Income Tax
DCF valuation choice: Assessing officers cannot replace a valid share valuation method with NAV solely over projections.
September 28, 2026   Case Laws Income Tax
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure additions.
September 28, 2026   Case Laws Income Tax
Time-barred scrutiny notices invalidate assessments, while missing statutory transfer orders deprive the assessing officer of jurisdiction.
September 28, 2026   Case Laws Income Tax
Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
September 28, 2026   Case Laws Income Tax
Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
September 28, 2026   Case Laws Income Tax
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owned land.
September 28, 2026   Case Laws Income Tax
Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
September 28, 2026   Case Laws Income Tax
Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
September 28, 2026   Case Laws Income Tax
Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
September 28, 2026   Case Laws Income Tax
Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
September 28, 2026   Case Laws Customs
Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
September 28, 2026   Case Laws Customs
Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.
September 28, 2026   Case Laws Customs
SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.
September 28, 2026   Case Laws Customs
Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.

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Income Tax

Disallowance of Additional Depreciation u/s 32(1)(iia) - 50 % (@...

Tax Case: 50% Depreciation Disallowed u/s 32(1)(iia) for Assets Used Less Than 180 Days.

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Income Tax April 25, 2019 Case Laws AT
Disallowance of Additional Depreciation u/s 32(1)(iia) - 50 % (@ 10%) disallowed being used less than 180 days - balance additional depreciation @ 10% on such new plant and machinery will be allowed in immediately succeeding year - insertion of third proviso to Section 32(1) by Finance Act, 2015 w.e.f. 01.04.2016 is clarificatory in nature
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Acts Income Tax
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