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    April 29, 2026   Case Laws Income Tax
    Dividend Distribution Tax and DTAA benefit: conflicting High Court views on whether DDT is tax on company profits or shareholder income.
    April 29, 2026   Case Laws Income Tax
    Reassessment beyond four years fails when based on the same record and no specific non-disclosure is shown by the assessee.
    April 29, 2026   Case Laws Income Tax
    Binding DRP directions barred a section 40(a)(i) addition, and writ relief was granted despite an alternate appeal remedy.
    April 29, 2026   Case Laws Income Tax
    Search material can support reassessment of a third party even if the underlying search is later challenged.
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    TDS credit on SARFAESI sale proceeds upheld where the bank was only a custodian, not the owner of the secured asset.
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    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case Laws Income Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case Laws Income Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case Laws Income Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case Laws Income Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case Laws Income Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case Laws Income Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case Laws Income Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case Laws Income Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
    April 29, 2026   Case Laws Income Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
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April 29, 2026   Case Laws Income Tax
Dividend Distribution Tax and DTAA benefit: conflicting High Court views on whether DDT is tax on company profits or shareholder income.
April 29, 2026   Case Laws Income Tax
Reassessment beyond four years fails when based on the same record and no specific non-disclosure is shown by the assessee.
April 29, 2026   Case Laws Income Tax
Binding DRP directions barred a section 40(a)(i) addition, and writ relief was granted despite an alternate appeal remedy.
April 29, 2026   Case Laws Income Tax
Search material can support reassessment of a third party even if the underlying search is later challenged.
April 29, 2026   Case Laws Income Tax
TDS credit on SARFAESI sale proceeds upheld where the bank was only a custodian, not the owner of the secured asset.
April 29, 2026   Case Laws Income Tax
Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
April 29, 2026   Case Laws Income Tax
Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
April 29, 2026   Case Laws Income Tax
Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
April 29, 2026   Case Laws Income Tax
Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
April 29, 2026   Case Laws Income Tax
Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
April 29, 2026   Case Laws Income Tax
CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
April 29, 2026   Case Laws Income Tax
TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
April 29, 2026   Case Laws Income Tax
Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
April 29, 2026   Case Laws Income Tax
Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
April 29, 2026   Case Laws Income Tax
TDS on immovable property transfers and remand for verification of other payments in default proceedings
April 29, 2026   Case Laws Income Tax
Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
April 29, 2026   Case Laws Income Tax
TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
April 29, 2026   Case Laws Income Tax
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.

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Income Tax

Exemption u/s 54F - delay by the builder - It was not the case...

Tax Exemption Granted u/s 54F Despite Builder's Delay in Flat Allotment; Assessee Not at Fault.

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Income Tax August 1, 2019 Case Laws AT
Exemption u/s 54F - delay by the builder - It was not the case of the AO that the assessee has not booked the flat with the builder or not not made the payment in time - assessee cannot be denied benefit of section 54F on account of delay by the builder or on account of the reason for delay in allotment/construction of the flat, which are not attributable to the assessee
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Acts Income Tax
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