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    April 20, 2026   Case Laws Income Tax
    Writ jurisdiction and judicial restraint upheld: refusal to issue mandamus in disputed tax evasion allegations sustained.
    April 20, 2026   Case Laws Income Tax
    Summary processing cannot disallow a debatable ESI and EPF deduction claim under prima facie adjustment.
    April 20, 2026   Case Laws Income Tax
    Make available test under India-UK DTAA: intra-group support services were not fees for technical services.
    April 20, 2026   Case Laws Income Tax
    Vague reasons for reopening beyond four years cannot replace recorded failure to disclose material facts; reassessment notice quashed.
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    Registered sale deed and banking evidence supported capital gains reinvestment claim; unexplained money additions were deleted.
    April 20, 2026   Case Laws Income Tax
    Unsigned transfer pricing order held non est in law, leading to quashing of the assessments.
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    Invalid scrutiny notice, earlier transfer of property, and mercantile accrual rule led ITAT to delete additions and quash assessment.
    April 20, 2026   Case Laws Income Tax
    Agricultural income from leased land, genuine trade liabilities, and no cessation of liability were upheld in this tax dispute.
    April 20, 2026   Case Laws Income Tax
    Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
    April 20, 2026   Case Laws Income Tax
    Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
    April 20, 2026   Case Laws Income Tax
    Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud
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    April 20, 2026   Case Laws IBC
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    April 20, 2026   Case Laws IBC
    Binding resolution plan and perjury threshold: tribunal upholds rejection of falsehood claims and costs for frivolous reopening attempts.
    April 20, 2026   Case Laws IBC
    Invoice-stipulated interest cannot inflate operational debt without mutual acceptance; disputed interest claim defeats Section 9 insolvency admission.
    April 20, 2026   Case Laws Money Laundering
    Equivalent-value attachment under the PMLA upheld for untraceable proceeds of crime, with burden on noticee to disprove tainted character.
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April 20, 2026   Case Laws Income Tax
Writ jurisdiction and judicial restraint upheld: refusal to issue mandamus in disputed tax evasion allegations sustained.
April 20, 2026   Case Laws Income Tax
Summary processing cannot disallow a debatable ESI and EPF deduction claim under prima facie adjustment.
April 20, 2026   Case Laws Income Tax
Make available test under India-UK DTAA: intra-group support services were not fees for technical services.
April 20, 2026   Case Laws Income Tax
Vague reasons for reopening beyond four years cannot replace recorded failure to disclose material facts; reassessment notice quashed.
April 20, 2026   Case Laws Income Tax
Registered sale deed and banking evidence supported capital gains reinvestment claim; unexplained money additions were deleted.
April 20, 2026   Case Laws Income Tax
Unsigned transfer pricing order held non est in law, leading to quashing of the assessments.
April 20, 2026   Case Laws Income Tax
ITAT on revenue recognition, notional interest, and business deductions: verified claims, no exempt-income disallowance, and selective remands.
April 20, 2026   Case Laws Income Tax
Invalid scrutiny notice, earlier transfer of property, and mercantile accrual rule led ITAT to delete additions and quash assessment.
April 20, 2026   Case Laws Income Tax
Agricultural income from leased land, genuine trade liabilities, and no cessation of liability were upheld in this tax dispute.
April 20, 2026   Case Laws Income Tax
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible income.
April 20, 2026   Case Laws Income Tax
Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
April 20, 2026   Case Laws Income Tax
Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud
April 20, 2026   Case Laws Customs
IGST classification and limitation: residual entry demand fails where self-assessment was not challenged and suppression was not proved.
April 20, 2026   Case Laws Customs
High Seas Sale of Technical Grade Urea through State Trading Enterprise did not justify confiscation or penalty.
April 20, 2026   Case Laws Customs
Repeated default and statutory adjournment limits justified dismissal for non-prosecution under tribunal procedure rules.
April 20, 2026   Case Laws IBC
Fraudulent CIRP allegations need specific material; Section 65 cannot reopen admitted debt and default findings.
April 20, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency claim where wage dues remain under labour and court proceedings.
April 20, 2026   Case Laws IBC
Binding resolution plan and perjury threshold: tribunal upholds rejection of falsehood claims and costs for frivolous reopening attempts.
April 20, 2026   Case Laws IBC
Invoice-stipulated interest cannot inflate operational debt without mutual acceptance; disputed interest claim defeats Section 9 insolvency admission.
April 20, 2026   Case Laws Money Laundering
Equivalent-value attachment under the PMLA upheld for untraceable proceeds of crime, with burden on noticee to disprove tainted character.

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Income Tax

Deduction u/s 54B - LTCG - Agriculture land purchased in the...

Hindu Undivided Family Can Claim Section 54B Exemption for LTCG on Agricultural Land Bought in Individual's Name.

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Income Tax July 26, 2021 Case Laws AT
Deduction u/s 54B - LTCG - Agriculture land purchased in the name Individual on behalf of HUF - Sale of agriculture land owned by HUF - In substance, the HUF is owner of the said agricultural land though it is registered in the name of the Coparcener, as the HUF is enjoying all the fruits of the said agricultural land. Thus, the HUF is entitled to claim exemption/deduction under section 54B - AT
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Acts Income Tax
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