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    July 8, 2026   Case LawsIncome Tax
    Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
    July 8, 2026   Case LawsIncome Tax
    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
    July 8, 2026   Case LawsIncome Tax
    MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
    July 8, 2026   Case LawsIncome Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
    July 8, 2026   Case LawsIncome Tax
    Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.
    July 8, 2026   Case LawsIncome Tax
    Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
    July 8, 2026   Case LawsIncome Tax
    TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
    July 8, 2026   Case LawsIncome Tax
    Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
    July 8, 2026   Case LawsIncome Tax
    Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
    July 8, 2026   Case LawsIncome Tax
    Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed
    July 8, 2026   Case LawsIncome Tax
    Share premium taxation turns on receipt year and excess over fair market value, with DCF valuation accepted.
    July 8, 2026   Case LawsCustoms
    Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
    July 8, 2026   Case LawsCustoms
    Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
    July 8, 2026   Case LawsCustoms
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case LawsCustoms
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case LawsCustoms
    Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
    July 8, 2026   Case LawsCustoms
    EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
    July 8, 2026   Case LawsIBC
    Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
    July 8, 2026   Case LawsMoney Laundering
    Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
    July 8, 2026   Case LawsMoney Laundering
    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
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    July 8, 2026   Case Laws Income Tax
    Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
    July 8, 2026   Case Laws Income Tax
    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
    July 8, 2026   Case Laws Income Tax
    MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
    July 8, 2026   Case Laws Income Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development entity
    July 8, 2026   Case Laws Income Tax
    Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.
    July 8, 2026   Case Laws Income Tax
    Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
    July 8, 2026   Case Laws Income Tax
    TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
    July 8, 2026   Case Laws Income Tax
    Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
    July 8, 2026   Case Laws Income Tax
    Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
    July 8, 2026   Case Laws Income Tax
    Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed
    July 8, 2026   Case Laws Income Tax
    Share premium taxation turns on receipt year and excess over fair market value, with DCF valuation accepted.
    July 8, 2026   Case Laws Customs
    Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
    July 8, 2026   Case Laws Customs
    Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
    July 8, 2026   Case Laws Customs
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case Laws Customs
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case Laws Customs
    Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
    July 8, 2026   Case Laws Customs
    EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
    July 8, 2026   Case Laws IBC
    Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
    July 8, 2026   Case Laws Money Laundering
    Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
    July 8, 2026   Case Laws Money Laundering
    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.

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      Income Tax

      Agreed additions - Though, there is no legal bar on challenging...

      Challenge to Agreed Tax Addition Possible if Admission Before Assessing Officer Was Unlawful.

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      Income TaxFebruary 27, 2020Case LawsAT
      Agreed additions - Though, there is no legal bar on challenging an agreed addition, but the fact of the matter is that a valid challenge can be laid before the appellate authorities only if such an admission before the AO was not in consonance with law. - AT
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