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    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
    May 27, 2026   Case Laws Income Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case Laws Income Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case Laws Income Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
    May 27, 2026   Case Laws Income Tax
    Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
    May 27, 2026   Case Laws Income Tax
    Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
    May 27, 2026   Case Laws Income Tax
    Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
    May 27, 2026   Case Laws Income Tax
    Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
    May 27, 2026   Case Laws Income Tax
    Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
    May 27, 2026   Case Laws Customs
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    Customs valuation based only on NIDB data was held unsustainable, and enhanced duty payment did not bar appeal.
    May 27, 2026   Case Laws Customs
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    May 27, 2026   Case Laws Service Tax
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    May 27, 2026   Case Laws Indian Laws
    Industrial policy electricity concession limited to new units; retrospective clarification excluded expanded existing enterprises from Clause 16(a).
    May 27, 2026   Case Laws Indian Laws
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May 27, 2026   Case Laws Income Tax
Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
May 27, 2026   Case Laws Income Tax
Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
May 27, 2026   Case Laws Income Tax
Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
May 27, 2026   Case Laws Income Tax
Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.
May 27, 2026   Case Laws Income Tax
Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
May 27, 2026   Case Laws Income Tax
Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
May 27, 2026   Case Laws Income Tax
Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
May 27, 2026   Case Laws Income Tax
Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
May 27, 2026   Case Laws Income Tax
Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
May 27, 2026   Case Laws Customs
Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.
May 27, 2026   Case Laws Customs
Customs investigation communication cannot replace adjudication; liability must be by show cause notice and final proceedings
May 27, 2026   Case Laws Customs
Customs valuation based only on NIDB data was held unsustainable, and enhanced duty payment did not bar appeal.
May 27, 2026   Case Laws Customs
Steamer agent penalty and retained onboard cargo confiscation rejected for lack of mens rea and import character
May 27, 2026   Case Laws Customs
Zircon sand classified as concentrate, exemption denied, duty upheld, cross-examination challenge rejected, and penalty set aside.
May 27, 2026   Case Laws IBC
Pre-CIRP security deposit adjustment and finality of an approved resolution plan barred reopening settled claims.
May 27, 2026   Case Laws IBC
Limited interference with resolution plans where claims remain disputed and contingent; recall of an implemented plan was refused.
May 27, 2026   Case Laws IBC
Limitation under the Insolvency Code runs from pronouncement, and delay beyond the outer condonable period cannot be excused.
May 27, 2026   Case Laws Service Tax
Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.
May 27, 2026   Case Laws Indian Laws
Industrial policy electricity concession limited to new units; retrospective clarification excluded expanded existing enterprises from Clause 16(a).
May 27, 2026   Case Laws Indian Laws
Power of attorney complaint in cheque dishonour case upheld; no failure of justice shown, but sentence was reduced.

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Income Tax

Unabsorbed investment allowance - allowance u/s 32A (6) - AO had...

Investment Allowance Dispute: AO Misapplies Section 72A; Appellant Rightly Claims u/s 32A(6) of Income Tax Act.

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Income Tax June 25, 2020 Case Laws AT
Unabsorbed investment allowance - allowance u/s 32A (6) - AO had to see whether the assessee had fulfilled the conditions of section 32A(6) but he laid emphasis on the provisions of section 72A of the Act, which is misplaced. - The appellant has elaborately shown that the conditions specified in section 32A(6) of the Act are fulfilled by it. Therefore, the claim of the appellant is fully justified.
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Acts Income Tax
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