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    November 11, 2025 Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
    November 11, 2025 Case Laws Income Tax
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    November 11, 2025 Case Laws Income Tax
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    Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA
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    Appeal dismissed; KMP's fraudulent share transactions found to intend to defraud creditors, vitiating deals under Section 66(1)
    November 11, 2025 Case Laws Money Laundering
    PMLA provisional attachment order upheld; appeal dismissed as collateral quashing barred pending prosecution and trial-level evidence
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    s.73 KGST adjudication quashed for same period; ex parte orders set aside and matters remanded for fresh hearings
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    Ex parte order set aside after email notices landed in junk; matter remitted for fresh consideration under Section 73(9)
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    Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122
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    De novo transfer pricing verification ordered; LIBOR+200bps for trade receivables, 60-day credit; s.14A deleted, CSR disallowed under s.37(1)
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    Income Tax

    Difference in job work income shown in the profit & loss account...

    Income Discrepancy in Form 26AS: No Addition Without AO Evidence Linking Income to Taxpayer.

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    Income TaxNovember 8, 2019Case LawsAT

    Difference in job work income shown in the profit & loss account and income as per form no.26AS - It is settled position of the law that no addition can be made on the basis of receipts shown in the ITS alone, unless the AO is able to show with evidence that such income forms part of the income of the assessee.

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    ActsIncome Tax
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