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    April 6, 2026   Case Laws GST
    Residential villa construction is a taxable composite supply, with outsourced execution and deemed one-third land valuation applying.
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    April 6, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
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April 6, 2026   Case Laws GST
Residential villa construction is a taxable composite supply, with outsourced execution and deemed one-third land valuation applying.
April 6, 2026   Case Laws GST
Emergency care and life-support training treated as taxable commercial coaching; exemption denied for course and renewal fees.
April 6, 2026   Case Laws GST
Printing exam question papers for universities qualifies as exempt examination-related service under GST notification.
April 6, 2026   Case Laws GST
Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.
April 6, 2026   Case Laws Income Tax
Unexplained trade credits taxable under Section 68 cannot be claimed as eligible business profit for deduction.
April 6, 2026   Case Laws Income Tax
Natural justice and cross-examination: denial upheld where assessment rested on seized material, not the disputed statement.
April 6, 2026   Case Laws Income Tax
Limited scrutiny cannot be converted without approval; section 54F relief also cannot be denied for non-registered sale deed.
April 6, 2026   Case Laws Income Tax
DTAA treaty-rate limits on dividend tax and benchmarking of management fees were remanded for fresh examination.
April 6, 2026   Case Laws Income Tax
Notional annual letting value on vacant stock-in-trade is taxable, but must be computed by municipal rateable value principles.
April 6, 2026   Case Laws Income Tax
Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
April 6, 2026   Case Laws Income Tax
Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
April 6, 2026   Case Laws Income Tax
Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
April 6, 2026   Case Laws Income Tax
Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
April 6, 2026   Case Laws Income Tax
Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
April 6, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computational.
April 6, 2026   Case Laws Income Tax
Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
April 6, 2026   Case Laws Income Tax
Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
April 6, 2026   Case Laws Income Tax
Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
April 6, 2026   Case Laws Income Tax
Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
April 6, 2026   Case Laws Income Tax
Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.

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Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - Merely on an...

Assessment Reopening and Additions u/ss 147 and 68 Insufficient Without Concrete Evidence of Bogus LTCG Transactions.

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Income Tax April 30, 2021 Case Laws AT
Reopening of assessment u/s 147 - addition u/s 68 - Merely on an allegations levelled by DIT (Inv.), as in this case explaining the general modus operandi carried out by un-scrupulous persons in suspected transactions to earn bogus LTCG, can only raise suspicion in the mind of the AO (which fact we have pointed out earlier) which is not sufficient/requirement of law for reopening of assessment. - AT
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Acts Income Tax
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