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    September 26, 2026   Case Laws Income Tax
    Change of opinion bars reassessment when original scrutiny examined claims and no fresh tangible material emerges.
    September 26, 2026   Case Laws Income Tax
    Search-assessment limitation requires stay exclusions before TOLA extension, rendering delayed assessments and consequential penalties time-barred.
    September 26, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where audit-report misreading incorrectly treats salary-tax withholding as a claimed deduction.
    September 26, 2026   Case Laws Income Tax
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    September 26, 2026   Case Laws Income Tax
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    September 26, 2026   Case Laws Income Tax
    Specific statutory charge for misreporting is essential; appellate proceedings cannot recast it as ordinary under-reporting penalty.
    September 26, 2026   Case Laws Income Tax
    Ad hoc expense disallowances fail without identified accounting defects; explained cash sales cannot be taxed twice.
    September 26, 2026   Case Laws Income Tax
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    September 26, 2026   Case Laws Income Tax
    Business expenditure deductions for director insurance premiums fail where policy benefits vest personally in directors, not the company.
    September 26, 2026   Case Laws Income Tax
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    September 26, 2026   Case Laws Income Tax
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    September 26, 2026   Case Laws Income Tax
    Recorded cash sales during demonetisation cannot be taxed twice when books and stock records are accepted.
    September 26, 2026   Case Laws Income Tax
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    September 26, 2026   Case Laws Income Tax
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    September 26, 2026   Case Laws Income Tax
    Reassessment jurisdiction requires recorded reasons to maintain a rational live nexus with the income ultimately assessed.
    September 26, 2026   Case Laws Income Tax
    Discounted cash flow valuation protects the taxpayer's chosen share-premium valuation method from unsupported net asset value substitution.
    September 26, 2026   Case Laws Customs
    Ninety-day limitation for Customs Broker licence revocation bars delayed notices and requires restoration where the deadline is missed.
    September 26, 2026   Case Laws Customs
    Section 50 safeguards require an independent search choice, while prolonged NDPS detention may justify bail despite prima facie evidence.
    September 26, 2026   Case Laws Customs
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September 26, 2026   Case Laws Income Tax
Change of opinion bars reassessment when original scrutiny examined claims and no fresh tangible material emerges.
September 26, 2026   Case Laws Income Tax
Search-assessment limitation requires stay exclusions before TOLA extension, rendering delayed assessments and consequential penalties time-barred.
September 26, 2026   Case Laws Income Tax
Change of opinion bars reassessment where audit-report misreading incorrectly treats salary-tax withholding as a claimed deduction.
September 26, 2026   Case Laws Income Tax
Tax deduction on defective-product rebates fails where uniform credit notes are not consideration for distributor repair work.
September 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income application.
September 26, 2026   Case Laws Income Tax
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes.
September 26, 2026   Case Laws Income Tax
Specific statutory charge for misreporting is essential; appellate proceedings cannot recast it as ordinary under-reporting penalty.
September 26, 2026   Case Laws Income Tax
Ad hoc expense disallowances fail without identified accounting defects; explained cash sales cannot be taxed twice.
September 26, 2026   Case Laws Income Tax
Corporate guarantees as international transactions require arm's-length pricing, while related fees cannot qualify for SEZ development deductions.
September 26, 2026   Case Laws Income Tax
Business expenditure deductions for director insurance premiums fail where policy benefits vest personally in directors, not the company.
September 26, 2026   Case Laws Income Tax
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of the adjustment.
September 26, 2026   Case Laws Income Tax
Compulsory acquisition compensation for rural agricultural land remains exempt from income tax, preventing short-term capital-gain treatment.
September 26, 2026   Case Laws Income Tax
Recorded cash sales during demonetisation cannot be taxed twice when books and stock records are accepted.
September 26, 2026   Case Laws Income Tax
Market data and secondment reimbursements: associated-enterprise recoveries were not taxable as royalty, included services, or technical services.
September 26, 2026   Case Laws Income Tax
Embedded Profit in Bogus Diamond Purchases Limits Additions Where Sales, Stock Records and Books Remain Accepted
September 26, 2026   Case Laws Income Tax
Reassessment jurisdiction requires recorded reasons to maintain a rational live nexus with the income ultimately assessed.
September 26, 2026   Case Laws Income Tax
Discounted cash flow valuation protects the taxpayer's chosen share-premium valuation method from unsupported net asset value substitution.
September 26, 2026   Case Laws Customs
Ninety-day limitation for Customs Broker licence revocation bars delayed notices and requires restoration where the deadline is missed.
September 26, 2026   Case Laws Customs
Section 50 safeguards require an independent search choice, while prolonged NDPS detention may justify bail despite prima facie evidence.
September 26, 2026   Case Laws Customs
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestablished.

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Income Tax

Assessment proceedings u/s 153A - whether no incriminating...

Assessment Proceedings u/s 153A Unjustified Due to Lack of Incriminating Evidence; Writ Petitions to Succeed.

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Income Tax October 29, 2021 Case Laws HC
Assessment proceedings u/s 153A - whether no incriminating material recovered? - In the present cases, with there being absolutely no incriminating materials found or seized at the time of search, there was no justification for the initiation of assessment proceedings under Section 153A. On this ground therefore the writ petitions ought to succeed. - HC
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