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    May 26, 2026   Case LawsIncome Tax
    Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
    May 26, 2026   Case LawsIncome Tax
    Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
    May 26, 2026   Case LawsIncome Tax
    Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
    May 26, 2026   Case LawsIncome Tax
    Borrowed satisfaction and section 68 addition failed where reopening lacked live nexus and documents proved genuine receipts.
    May 26, 2026   Case LawsIncome Tax
    Notional interest on slump sale balance deleted as commercially expedient arrangement, with consistency in revenue treatment supporting the assessee.
    May 26, 2026   Case LawsIncome Tax
    Real income theory and corroborated cash explanations: ITAT upheld deletion of one addition and sustained the balance.
    May 26, 2026   Case LawsIncome 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 LawsIncome Tax
    Corpus donations for construction treated as capital receipts and held not taxable despite lack of trust registration.
    May 26, 2026   Case LawsIncome Tax
    CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
    May 26, 2026   Case LawsIncome 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 LawsIncome Tax
    Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
    May 26, 2026   Case LawsIncome Tax
    Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
    May 26, 2026   Case LawsIncome Tax
    Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
    May 26, 2026   Case LawsIncome Tax
    Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
    May 26, 2026   Case LawsCustoms
    Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
    May 26, 2026   Case LawsCustoms
    Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
    May 26, 2026   Case LawsCustoms
    Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
    May 26, 2026   Case LawsIndian Laws
    Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
    May 25, 2026   NotificationsCustoms
    Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
    May 25, 2026   NotificationsCustoms
    Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
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    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.
    May 26, 2026   Case Laws Indian Laws
    Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
    May 25, 2026   Notifications Customs
    Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
    May 25, 2026   Notifications Customs
    Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury

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      Income Tax

      Estimation of income @ 25% - ITAT deleted the addition - We are...

      High Court and ITAT Overturn AO's Unsupported 25% Profit Estimate, Citing Lack of Evidence and Credible Material.

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      Income TaxSeptember 7, 2020Case LawsHC
      Estimation of income @ 25% - ITAT deleted the addition - We are at one with the Tribunal in taking the view that the AO wrongly determined the profit at the rate of 25%, without any basis or credible material. - HC
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