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    June 5, 2026   Case Laws GST
    GST appellate remedy revived as Tribunal becomes functional; writ challenge not examined, with limitation protection and pre-deposit credit.
    June 5, 2026   Case Laws Income Tax
    Quasi-judicial misconduct requires more than a debatable assessment order; plausible reasoning defeats disciplinary action.
    June 5, 2026   Case Laws Income Tax
    Permanent establishment under the Indo-Canadian DTAA failed where customer premises were not at disposal and treaty threshold was not met.
    June 5, 2026   Case Laws Income Tax
    Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
    June 5, 2026   Case Laws Income Tax
    Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.
    June 5, 2026   Case Laws Income Tax
    Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.
    June 5, 2026   Case Laws Income Tax
    Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.
    June 5, 2026   Case Laws Income Tax
    Ex gratia provision, section 14A disallowance and penalty on debatable issue: tribunal deletes two claims but upholds capital expenditure treatment.
    June 5, 2026   Case Laws Income Tax
    Eviction payments for vacant possession qualify as transfer-related capital gains , allowing recomputation of taxable gain.
    June 5, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid GST was not claimed as expenditure or routed through profit and loss account.
    June 5, 2026   Case Laws Income Tax
    Section 54F time limit and section 69 verification issues led to remand for fresh factual examination.
    June 5, 2026   Case Laws Income Tax
    Procedural delay in filing Form 10B cannot defeat a registered trust's expenditure claim; matter remanded for fresh consideration.
    June 5, 2026   Case Laws Income Tax
    Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
    June 5, 2026   Case Laws Income Tax
    Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
    June 5, 2026   Case Laws Income Tax
    Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
    June 5, 2026   Case Laws Income Tax
    Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
    June 5, 2026   Case Laws Income Tax
    Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
    June 5, 2026   Case Laws Income Tax
    Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
    June 5, 2026   Case Laws Customs
    Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
    June 5, 2026   Case Laws Customs
    Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
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June 5, 2026   Case Laws GST
GST appellate remedy revived as Tribunal becomes functional; writ challenge not examined, with limitation protection and pre-deposit credit.
June 5, 2026   Case Laws Income Tax
Quasi-judicial misconduct requires more than a debatable assessment order; plausible reasoning defeats disciplinary action.
June 5, 2026   Case Laws Income Tax
Permanent establishment under the Indo-Canadian DTAA failed where customer premises were not at disposal and treaty threshold was not met.
June 5, 2026   Case Laws Income Tax
Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
June 5, 2026   Case Laws Income Tax
Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.
June 5, 2026   Case Laws Income Tax
Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.
June 5, 2026   Case Laws Income Tax
Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.
June 5, 2026   Case Laws Income Tax
Ex gratia provision, section 14A disallowance and penalty on debatable issue: tribunal deletes two claims but upholds capital expenditure treatment.
June 5, 2026   Case Laws Income Tax
Eviction payments for vacant possession qualify as transfer-related capital gains , allowing recomputation of taxable gain.
June 5, 2026   Case Laws Income Tax
Section 43B disallowance fails where unpaid GST was not claimed as expenditure or routed through profit and loss account.
June 5, 2026   Case Laws Income Tax
Section 54F time limit and section 69 verification issues led to remand for fresh factual examination.
June 5, 2026   Case Laws Income Tax
Procedural delay in filing Form 10B cannot defeat a registered trust's expenditure claim; matter remanded for fresh consideration.
June 5, 2026   Case Laws Income Tax
Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
June 5, 2026   Case Laws Income Tax
Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
June 5, 2026   Case Laws Income Tax
Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
June 5, 2026   Case Laws Income Tax
Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
June 5, 2026   Case Laws Income Tax
Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
June 5, 2026   Case Laws Income Tax
Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
June 5, 2026   Case Laws Customs
Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and penalties.
June 5, 2026   Case Laws Customs
Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.

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Income Tax

Penalty u/s. 271(1)(c) - income disclosed by the assessee u/s...

No penalty u/s 271(1)(c) for revised returns if no incriminating evidence of deliberate income concealment.

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Income Tax July 9, 2019 Case Laws AT
Penalty u/s. 271(1)(c) - income disclosed by the assessee u/s 153A - The mere fact that the assessee has filed revised returns disclosing higher income than in the original return, in the absence of any other incriminating evidence, does not show that the assessee has “concealed”his income for the relevant assessment years. - No penalty.
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Acts Income Tax
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