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    May 14, 2026   Case Laws Income Tax
    Reassessment notices and limitation: SC required High Courts to first ermine whether cases fell in Assessment Year 2015-16.
    May 14, 2026   Case Laws Income Tax
    Natural justice in assessment requires full disclosure of departmental material before adverse findings can be made.
    May 14, 2026   Case Laws Income Tax
    Natural justice breach invalidated an assessment where relied-upon search material was not supplied to the assessee for rebuttal.
    May 14, 2026   Case Laws Income Tax
    Section 80P deduction upheld for credit co-operative society's bank interest earned on liquidity and operational deposits.
    May 14, 2026   Case Laws Income Tax
    Concessional corporate tax rate turns on prior-year turnover verification, with remand for examination of audited financials.
    May 14, 2026   Case Laws Income Tax
    Genuineness of political donation claim under section 80-GGC failed on surrounding facts, so deduction was denied.
    May 14, 2026   Case Laws Income Tax
    Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
    May 14, 2026   Case Laws Income Tax
    Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
    May 14, 2026   Case Laws Income Tax
    Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
    May 14, 2026   Case Laws Income Tax
    Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
    May 14, 2026   Case Laws Income Tax
    Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
    May 14, 2026   Case Laws Income Tax
    Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
    May 14, 2026   Case Laws Income Tax
    Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
    May 14, 2026   Case Laws Income Tax
    Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
    May 14, 2026   Case Laws Income Tax
    Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
    May 14, 2026   Case Laws Income Tax
    Presumptive taxation and unexplained income: rice trading receipts taxed twice under section 69A were deleted, while unsupported salary claims failed.
    May 14, 2026   Case Laws Income Tax
    Accumulation exemption under section 11(2) cannot be claimed twice, and unutilised funds become deemed income under section 11(3).
    May 14, 2026   Case Laws Customs
    Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
    May 14, 2026   Case Laws Customs
    Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
    May 14, 2026   Case Laws Customs
    Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
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May 14, 2026   Case Laws Income Tax
Reassessment notices and limitation: SC required High Courts to first ermine whether cases fell in Assessment Year 2015-16.
May 14, 2026   Case Laws Income Tax
Natural justice in assessment requires full disclosure of departmental material before adverse findings can be made.
May 14, 2026   Case Laws Income Tax
Natural justice breach invalidated an assessment where relied-upon search material was not supplied to the assessee for rebuttal.
May 14, 2026   Case Laws Income Tax
Section 80P deduction upheld for credit co-operative society's bank interest earned on liquidity and operational deposits.
May 14, 2026   Case Laws Income Tax
Concessional corporate tax rate turns on prior-year turnover verification, with remand for examination of audited financials.
May 14, 2026   Case Laws Income Tax
Genuineness of political donation claim under section 80-GGC failed on surrounding facts, so deduction was denied.
May 14, 2026   Case Laws Income Tax
Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
May 14, 2026   Case Laws Income Tax
Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
May 14, 2026   Case Laws Income Tax
Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
May 14, 2026   Case Laws Income Tax
Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
May 14, 2026   Case Laws Income Tax
Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
May 14, 2026   Case Laws Income Tax
Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
May 14, 2026   Case Laws Income Tax
Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
May 14, 2026   Case Laws Income Tax
Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
May 14, 2026   Case Laws Income Tax
Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
May 14, 2026   Case Laws Income Tax
Presumptive taxation and unexplained income: rice trading receipts taxed twice under section 69A were deleted, while unsupported salary claims failed.
May 14, 2026   Case Laws Income Tax
Accumulation exemption under section 11(2) cannot be claimed twice, and unutilised funds become deemed income under section 11(3).
May 14, 2026   Case Laws Customs
Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
May 14, 2026   Case Laws Customs
Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
May 14, 2026   Case Laws Customs
Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.

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Customs

Scope of application for advance ruling - Seeking ruling on...

Advance Ruling Denied: Reapply for Each Product Separately Under Tariff Chapter 23, Heading 23.09 for Compliance.

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Customs August 7, 2021 Case Laws AAR
Scope of application for advance ruling - Seeking ruling on classification of various items - 16 items grouped under 4 categories - if advance rulings in respect of multiple goods/items/products are sought in one application, then it would be well high impossible to render a ruling within the time prescribed in the statute. I can appreciate that there would be instances where the items/products etc. are so similar that they can be combined in a single application. - Therefore, there is no doubt in my mind that the applicant needs to reapply separately in respect of each of these 16 products with sufficient details to justify compliance of the conditions laid down in the note to chapter 23 of the tariff in respect of the heading 23.09. - AAR
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Acts Income Tax
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