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    May 26, 2026   Case Laws Income Tax
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    May 26, 2026   Case Laws Income Tax
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May 26, 2026   Case Laws Income Tax
Vicarious liability of directors under tax offence provisions: discharge set aside where common finding on day-to-day control failed.
May 26, 2026   Case Laws Income Tax
Search reassessment limits and post-search procedure restrict reopening, with liability cessation addition deleted
May 26, 2026   Case Laws Income Tax
Inadmissible electronic evidence and loan transaction exclusion defeated penalty under cash receipt restrictions.
May 26, 2026   Case Laws Income Tax
Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
May 26, 2026   Case Laws Income Tax
Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
May 26, 2026   Case Laws Income Tax
Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
May 26, 2026   Case Laws Income Tax
Borrowed satisfaction and section 68 addition failed where reopening lacked live nexus and documents proved genuine receipts.
May 26, 2026   Case Laws Income Tax
Notional interest on slump sale balance deleted as commercially expedient arrangement, with consistency in revenue treatment supporting the assessee.
May 26, 2026   Case Laws Income Tax
Real income theory and corroborated cash explanations: ITAT upheld deletion of one addition and sustained the balance.
May 26, 2026   Case Laws Income Tax
Bad debt deduction and section 158A procedure upheld on distinct write-off, no double deduction, and pending High Court issue
May 26, 2026   Case Laws Income Tax
Corpus donations for construction treated as capital receipts and held not taxable despite lack of trust registration.
May 26, 2026   Case Laws Income Tax
CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
May 26, 2026   Case Laws Income Tax
Beneficial ownership of bank account controls section 68 addition where deposits were made in trust account, not assessee's account.
May 26, 2026   Case Laws Income Tax
Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
May 26, 2026   Case Laws Income Tax
Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
May 26, 2026   Case Laws Income Tax
Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
May 26, 2026   Case Laws Income Tax
Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
May 26, 2026   Case Laws Customs
Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
May 26, 2026   Case Laws Customs
Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
May 26, 2026   Case Laws Customs
Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine set aside.

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Income Tax

Addition u/s 69 - unexplained investment made in purchase of...

Section 69 Addition Overturned: No Evidence of Unexplained Land Investment Found in Assessee's Name.

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Income Tax January 15, 2020 Case Laws AT
Addition u/s 69 - unexplained investment made in purchase of land - no asset came into existence in the name of the assessee, which requires to be shown in the books of accounts. The ld.AO has simply assumed certain facts, and assumed existence of unexplained asset which requires to be added u/s 69 - Additions were rightly deleted.
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