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    June 22, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where audit objections revisit depreciation, goodwill, CSR donations and discount provisions.
    June 22, 2026   Case Laws Income Tax
    Intra-city case transfer without hearing validates transferee officer's jurisdiction and preserves assessment notices already issued
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    June 22, 2026   Case Laws Income Tax
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    June 22, 2026   Case Laws Income Tax
    Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
    June 22, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case Laws Income Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case Laws Income Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
    June 22, 2026   Case Laws Income Tax
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    June 22, 2026   Case Laws Customs
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    June 22, 2026   Case Laws Customs
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    June 22, 2026   Case Laws Customs
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    June 22, 2026   Case Laws IBC
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
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June 22, 2026   Case Laws Income Tax
Change of opinion bars reassessment where audit objections revisit depreciation, goodwill, CSR donations and discount provisions.
June 22, 2026   Case Laws Income Tax
Intra-city case transfer without hearing validates transferee officer's jurisdiction and preserves assessment notices already issued
June 22, 2026   Case Laws Income Tax
Minimum one-acre housing project rule bars clubbing separate residential land for deduction under section 80IB(10)
June 22, 2026   Case Laws Income Tax
Residential house exemption and stamp duty tolerance band applied liberally despite COVID-related construction delay
June 22, 2026   Case Laws Income Tax
Late loss return bars carry forward of short-term capital loss; subsequent-year set off denied under filing rule
June 22, 2026   Case Laws Income Tax
Year-specific satisfaction note required for section 153C jurisdiction; common mechanical note vitiated assessment where seized material lacked nexus
June 22, 2026   Case Laws Income Tax
Consistency in assessee's own case defeats notional interest addition on subsidiary loans; settled view was followed
June 22, 2026   Case Laws Income Tax
Unexplained investment in property: banking trail and parent-funded payment defeated section 69 addition despite no gift deed.
June 22, 2026   Case Laws Income Tax
Surrendered business income cannot be taxed as unexplained income absent an independent source; business treatment affirmed.
June 22, 2026   Case Laws Income Tax
Under-reporting penalty for depreciation disallowance fails where a charitable trust's income remains nil and no tax is payable
June 22, 2026   Case Laws Income Tax
Make available test under India-UK DTAA: managerial business support services were not fees for technical services
June 22, 2026   Case Laws Income Tax
Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
June 22, 2026   Case Laws Income Tax
Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
June 22, 2026   Case Laws Income Tax
Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
June 22, 2026   Case Laws Income Tax
Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and remitted.
June 22, 2026   Case Laws Income Tax
Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
June 22, 2026   Case Laws Customs
Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
June 22, 2026   Case Laws Customs
Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
June 22, 2026   Case Laws Customs
Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
June 22, 2026   Case Laws IBC
Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process

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Income Tax

Assessee while giving the loan to another society did not...

Loan to Society Complies with Income Tax Act: No Violation of Sections 13(1)(d) and 11(5) Found.

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Income Tax August 29, 2012 Case Laws AT
Assessee while giving the loan to another society did not violate the provisions of section 13(1)(d) read with section 11(5) as the loan was neither an investment nor a deposit - AT
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