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    June 16, 2026   Case LawsGST
    Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
    June 16, 2026   Case LawsGST
    GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
    June 16, 2026   Case LawsGST
    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case LawsGST
    Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
    June 16, 2026   Case LawsIncome Tax
    Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
    June 16, 2026   Case LawsGST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case LawsIncome Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case LawsIncome Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case LawsIncome Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case LawsIncome Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case LawsIncome Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case LawsIncome Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case LawsIncome Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case LawsIncome Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case LawsIncome Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
    June 16, 2026   Case LawsIncome Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case LawsIncome Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case LawsIncome Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case LawsIncome Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case LawsIncome Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
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    June 16, 2026   Case Laws GST
    Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
    June 16, 2026   Case Laws GST
    GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
    June 16, 2026   Case Laws GST
    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case Laws GST
    Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
    June 16, 2026   Case Laws Income Tax
    Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
    June 16, 2026   Case Laws GST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case Laws Income Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case Laws Income Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case Laws Income Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case Laws Income Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case Laws Income Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case Laws Income Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case Laws Income Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
    June 16, 2026   Case Laws Income Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case Laws Income Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case Laws Income Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case Laws Income Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case Laws Income Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold

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      Home› Highlights › Income Tax › 2019 › December, 2019 › This
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      Income Tax

      Addition u/s 68 - Unexplained cash credit - it could safely be...

      Assessee Proves Investor Identity, Creditworthiness, and Transaction Genuineness; Section 68 Additions Deleted.

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      Income TaxDecember 17, 2019Case LawsAT
      Addition u/s 68 - Unexplained cash credit - it could safely be concluded that the assessee was successful in proving the identity of the investors, creditworthiness of the entities and genuineness of the transactions - Additions deleted.
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