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    April 16, 2026   Case Laws Income Tax
    Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
    April 16, 2026   Case Laws Income Tax
    Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
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    April 16, 2026   Case Laws Income Tax
    Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
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April 16, 2026   Case Laws Income Tax
Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
April 16, 2026   Case Laws Income Tax
Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
April 16, 2026   Case Laws Income Tax
BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
April 16, 2026   Case Laws Income Tax
Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
April 16, 2026   Case Laws Income Tax
Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
April 16, 2026   Case Laws Income Tax
Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
April 16, 2026   Case Laws Income Tax
Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural justice.
April 16, 2026   Case Laws Income Tax
Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
April 16, 2026   Case Laws Income Tax
Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
April 16, 2026   Case Laws Income Tax
Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
April 16, 2026   Case Laws Income Tax
Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
April 16, 2026   Case Laws Income Tax
Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
April 16, 2026   Case Laws Customs
Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
April 16, 2026   Case Laws Customs
Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
April 16, 2026   Case Laws Customs
Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
April 16, 2026   Case Laws Customs
Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
April 16, 2026   Case Laws IBC
Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.
April 16, 2026   Case Laws IBC
Project-specific CIRP in real estate insolvency confined claims and proceedings to one housing scheme.
April 16, 2026   Case Laws Money Laundering
Restoration of confiscated property is premature before charges are framed and while the adjudication appeal remains pending.
April 15, 2026   Notifications SEZ
Special Economic Zone notified at Dholera, with Approval Committee constituted and customs depot status fixed from 9 April 2026

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Income Tax

Revision u/s 263 - No error in the action of AO in not...

PCIT wrongly used section 263; AO didn't err by not addressing unrelated issues during reassessment. Unwarranted action.

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Income Tax September 11, 2020 Case Laws AT
Revision u/s 263 - No error in the action of AO in not travelling to other issues for making addition once no addition was made on the issue for which assessment was reopened. The PCIT clearly erred in invoking revisional jurisdiction on an issue, which the Assessing Officer could not have examined in reassessment proceedings. - AT
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Acts Income Tax
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