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October 8, 2026   Case Laws Benami Property
Benami land acquisition: cumulative evidence of limited means, payment source and purchaser statements supported provisional attachment.
October 8, 2026   Case Laws Customs
Interest on IGST on imported goods is unsustainable without a statutory charging provision for interest recovery.
October 8, 2026   Case Laws Customs
Customs revision under Section 129DD permits remand without separate enhancement notice where material evidence requires fresh adjudication.
October 8, 2026   Case Laws Customs
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document penalty failed.
October 8, 2026   Case Laws Customs
Unchallenged redemption orders bar indirect challenges to customs duty conditions, while detention charges require proof of statutory infirmity.
October 8, 2026   Case Laws Customs
Consignment-specific customs classification bars unsupported reliance on later test reports and protects scrap imports from revaluation and penalties.
October 8, 2026   Case Laws Customs
Duplicated customs-duty refunds cannot depend on unavailable ICEGATE challans; delayed refunds processed under statutory procedure attract interest.
October 8, 2026   Case Laws IBC
Election to realise security outside liquidation must be clearly and timely communicated, or secured assets remain in the liquidation estate.
October 8, 2026   Case Laws IBC
Corporate veil lifting binds project land and allottee claims to restored resolution plans, barring parallel insolvency processes.
October 8, 2026   Case Laws IBC
Suspension of insolvency professional registration ends eligibility for ongoing assignments and does not automatically justify interim stay.
October 8, 2026   Case Laws FEMA
Independent FEMA adjudication permits proof of under-invoiced imports through reliable electronic records, but rejects uncorroborated extrapolated allegations.
October 8, 2026   Case Laws Central Excise
Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls despite residual-entry packaging restrictions and tariff-item classification.
October 8, 2026   Case Laws Income Tax
Pecuniary Jurisdiction Defect Invalidates Reassessment Notice and Voids Consequential Assessment When Issued by an Incompetent Officer
October 7, 2026   Notes GST
Inverted-duty ITC refunds cover higher-rated component inputs, not just principal materials, subject to statutory exclusions and formula-based limits.
October 7, 2026   Notes GST
Statutory timing for GST detention: delayed penalty orders are invalid despite administrative obstacles or intervening regulatory action.
October 7, 2026   Notes GST
Supplier tax payment remains a cumulative input tax credit condition, while reversal demands require transaction-specific evidence and reasons.
October 7, 2026   Notes GST
Vested appellate rights protect penalty-only GST appeals from later pre-deposit burdens when adjudication began before amendment.
October 7, 2026   Notes GST
Section 74 extended limitation requires pleaded facts establishing fraud, wilful misstatement or suppression, not a mere tax mismatch.
October 7, 2026   Case Laws GST
Interest on wrongly availed and utilised input tax credit runs from actual utilisation until reversal under GST rules.
October 7, 2026   Case Laws GST
Natural justice in GST appeals requires hearings and reasoned orders; non-prosecution cannot end appeals without merits review.

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Home › Highlights › Income Tax › 2022 › January, 2022 › This
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Income Tax

Deduction u/s 54 - investment in two residential property...

Assessee Entitled to Claim Tax Deduction for Investments in Two Separate Residential Properties u/s 54.

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Income Tax January 21, 2022 Case Laws AT
Deduction u/s 54 - investment in two residential property situated at different location - the same Assessee should be held entitled to the benefit of deduction u/s 54 - AT
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