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    August 7, 2026   Case LawsGST
    Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
    August 7, 2026   Case LawsGST
    Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
    August 7, 2026   Case LawsGST
    GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
    August 7, 2026   Case LawsGST
    Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.
    August 7, 2026   Case LawsGST
    Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.
    August 7, 2026   Case LawsGST
    Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.
    August 7, 2026   Case LawsGST
    Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.
    August 7, 2026   Case LawsGST
    Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.
    August 7, 2026   Case LawsGST
    Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
    August 7, 2026   Case LawsGST
    Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
    August 7, 2026   Case LawsIncome Tax
    Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
    August 7, 2026   Case LawsIncome Tax
    Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
    August 7, 2026   Case LawsIncome Tax
    Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
    August 7, 2026   Case LawsIncome Tax
    Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
    August 7, 2026   Case LawsIncome Tax
    Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
    August 7, 2026   Case LawsIncome Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
    August 7, 2026   Case LawsIncome Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
    August 7, 2026   Case LawsIncome Tax
    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
    August 7, 2026   Case LawsIncome Tax
    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    August 7, 2026   Case LawsIncome Tax
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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    August 7, 2026   Case Laws GST
    Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
    August 7, 2026   Case Laws GST
    Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
    August 7, 2026   Case Laws GST
    GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
    August 7, 2026   Case Laws GST
    Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.
    August 7, 2026   Case Laws GST
    Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.
    August 7, 2026   Case Laws GST
    Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.
    August 7, 2026   Case Laws GST
    Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.
    August 7, 2026   Case Laws GST
    Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.
    August 7, 2026   Case Laws GST
    Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
    August 7, 2026   Case Laws GST
    Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
    August 7, 2026   Case Laws Income Tax
    Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
    August 7, 2026   Case Laws Income Tax
    Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
    August 7, 2026   Case Laws Income Tax
    Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
    August 7, 2026   Case Laws Income Tax
    Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
    August 7, 2026   Case Laws Income Tax
    Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
    August 7, 2026   Case Laws Income Tax
    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
    August 7, 2026   Case Laws Income Tax
    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    August 7, 2026   Case Laws Income Tax
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubts.

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      Home› Highlights › Income Tax › 2020 › May, 2020 › This
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      Income Tax

      Addition u/s 40A(2)(b) - payment to the persons specified - the...

      Tax Addition u/s 40A(2)(b) Overturned Due to Lack of Doubt on Expense Legitimacy by Assessing Officer.

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      Income TaxMay 14, 2020Case LawsAT
      Addition u/s 40A(2)(b) - payment to the persons specified - the AO estimated the profit of the assessee and determined the income, nowhere he doubted the expenses incurred by the assessee. Therefore, AO was not justified in making the addition by invoking the provisions of Section 40A(2)(b) of the Act
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