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    April 29, 2026   Case Laws Income Tax
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    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
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April 29, 2026   Case Laws Income Tax
Search material can support reassessment of a third party even if the underlying search is later challenged.
April 29, 2026   Case Laws Income Tax
TDS credit on SARFAESI sale proceeds upheld where the bank was only a custodian, not the owner of the secured asset.
April 29, 2026   Case Laws Income Tax
Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
April 29, 2026   Case Laws Income Tax
Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
April 29, 2026   Case Laws Income Tax
Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
April 29, 2026   Case Laws Income Tax
Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
April 29, 2026   Case Laws Income Tax
Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
April 29, 2026   Case Laws Income Tax
CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
April 29, 2026   Case Laws Income Tax
TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
April 29, 2026   Case Laws Income Tax
Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
April 29, 2026   Case Laws Income Tax
Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
April 29, 2026   Case Laws Income Tax
TDS on immovable property transfers and remand for verification of other payments in default proceedings
April 29, 2026   Case Laws Income Tax
Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
April 29, 2026   Case Laws Income Tax
TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
April 29, 2026   Case Laws Income Tax
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
April 29, 2026   Case Laws Customs
Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
April 29, 2026   Case Laws Customs
Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.

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Income Tax

Undisclosed income - CBEC has not accepted the invoice value and...

CBEC's Customs Duty Valuation Doesn't Imply Assessee Understated Import Value; Not Considered Undisclosed Income.

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Income Tax October 18, 2022 Case Laws AT
Undisclosed income - CBEC has not accepted the invoice value and determined separate value for the purpose of customs duty. Therefore, merely for the reason that the CBEC does not accept the value declared by the assessee, it does not mean that the assessee has understated the imports and difference between actual price paid for imports and value determined by the CBEC is undisclosed income of the assessee. - AT
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