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    March 20, 2026   Case Laws GST
    Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
    March 20, 2026   Case Laws GST
    Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
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    Extended limitation for reassessment not triggered by procedural remand; ordinary limitation applied and reassessment held time barred.
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    March 20, 2026   Case Laws Income Tax
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    March 20, 2026   Case Laws Income Tax
    Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
    March 20, 2026   Case Laws Income Tax
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    March 20, 2026   Case Laws Income Tax
    Audi Alteram Partem breach invalidates disallowance where authorities ignore available documentary evidence; addition set aside.
    March 20, 2026   Case Laws Income Tax
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    March 20, 2026   Case Laws Income Tax
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    March 20, 2026   Case Laws Income Tax
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March 20, 2026   Case Laws GST
Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
March 20, 2026   Case Laws GST
Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
March 20, 2026   Case Laws GST
Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
March 20, 2026   Case Laws GST
Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
March 20, 2026   Case Laws GST
Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
March 20, 2026   Case Laws GST
Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
March 20, 2026   Case Laws GST
Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.
March 20, 2026   Case Laws Income Tax
Extended limitation for reassessment not triggered by procedural remand; ordinary limitation applied and reassessment held time barred.
March 20, 2026   Case Laws Income Tax
Irrevocability of public charitable trusts arises by law; lack of an express clause cannot justify registration rejection.
March 20, 2026   Case Laws Income Tax
Service by Email: recorded email addresses validate notices but pandemic excuse may condone appeal delay, subject to deposit.
March 20, 2026   Case Laws Income Tax
Slump Sale qualifies where consideration is lump sum without asset wise valuation; capital gains computed under special net worth rule.
March 20, 2026   Case Laws Income Tax
Depreciation on Goodwill denied where not capitalised; SEZ unit loss set off remitted for AO verification and recomputation.
March 20, 2026   Case Laws Income Tax
Reopening of assessment invalid where approval rests on erroneous facts; onus under section 68 shifts to AO to rebut documentary proof.
March 20, 2026   Case Laws Income Tax
Allowability of business expenditure: captive power costs upheld as deductible; Rule 8D disallowance limited to exempt income.
March 20, 2026   Case Laws Income Tax
Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted documentary proof.
March 20, 2026   Case Laws Income Tax
Indexed cost of improvement: 80% of claimed improvement allowed despite incomplete proof, AO directed to recompute deduction.
March 20, 2026   Case Laws Income Tax
Audi Alteram Partem breach invalidates disallowance where authorities ignore available documentary evidence; addition set aside.
March 20, 2026   Case Laws Income Tax
Electronic chat evidence: WhatsApp messages alone cannot prove unexplained investment; corroborative seized material and statements required.
March 20, 2026   Case Laws Income Tax
Jurisdiction under Section 153C invalid for lack of incriminating material; additions deleted and earlier years quashed.
March 20, 2026   Case Laws Income Tax
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mine-closure deductions sustained.

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Income Tax

LTCG - Deduction u/s 54 - purchase of residential house - once...

Taxpayer Wins Deduction Claim for Residential House Purchase u/s 54; Evidence Supports Claim Over Speculation.

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Income Tax November 7, 2019 Case Laws AT
LTCG - Deduction u/s 54 - purchase of residential house - once the assessee has brought on record the evidence to show that the house was in existence and the plot of land was purchased vide registered sale deed, then in the absence of contrary material to disprove the said fact, the claim of the assessee cannot be denied merely on suspicion and conjectures.
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Acts Income Tax
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