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October 3, 2026   Case Laws Service Tax
Government grants-in-aid lacking service quid pro quo fall outside service tax; recorded reverse-charge liabilities are time-barred.
October 3, 2026   Case Laws Central Excise
Electronic evidence certification determines whether alleged clandestine removal data can support excise duty quantification and related penalties.
October 3, 2026   Case Laws Central Excise
Third-Party Electronic Records Require Proven Authenticity and Independent Corroboration Before Supporting Clandestine Clearance Demands
October 3, 2026   Case Laws Central Excise
Tariff classification distinguishes batter-coated namkeen from oil-fried salted peanuts, while allowing ISD credit and removing interpretational penalties.
October 3, 2026   Case Laws Indian Laws
Deemed service of a correctly addressed cheque dishonour demand notice satisfies the statutory requirement despite receipt by a family member.
October 3, 2026   Case Laws Indian Laws
Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation period.
October 3, 2026   Case Laws Indian Laws
Judicial review of disciplinary complaint closures remains limited to legality, leaving plausible disciplinary findings undisturbed.
October 2, 2026   Notifications DGFT
Minimum import price condition for Virgin Multi-layer Paper Board imports remains extended under existing terms.
October 2, 2026   Notifications DGFT
RoDTEP Scheme continuation preserves export duty remission eligibility and existing rates, caps, and conditions for eligible exporters.
October 2, 2026   Notifications SEBI
Clearing corporation recognition renewed subject to ongoing regulatory conditions throughout the three-year recognition period.
October 2, 2026   Notifications Central Excise
Special additional excise duty on exported aviation turbine fuel is revised under the amended central excise rate framework.
October 2, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect prospectively.
October 2, 2026   Notifications Central Excise
Special additional excise duty on fuel exports is revised through a substituted rate with prospective effect.
October 2, 2026   Notifications Labour laws
Revised wage ceiling extends pension scheme membership to eligible provident fund members previously outside the scheme.
October 2, 2026   Notifications Labour laws
ESIC coverage expands across designated Madhya Pradesh districts, making employer-employee contributions payable and extending statutory insurance benefits.
October 2, 2026   Notifications DGFT
Minimum import price for Sulfadiazine API continues, preserving existing CIF-based import conditions for a further prescribed period.
October 2, 2026   Notifications Income Tax
Research institution approval enables donation-linked tax treatment subject to SIRO status, annual reporting, donor certification, and rule compliance.
October 2, 2026   Notifications Income Tax
Scientific research institution approval enables donation-related tax treatment subject to ongoing SIRO status and annual reporting compliance.
October 2, 2026   Notifications Income Tax
Research institution approval grants tax-law recognition, subject to continuing SIRO status and annual donor-reporting compliance.
October 2, 2026   Circulars DGFT
Raw sugar tariff-rate quota surrender deadline extended, with existing CIF-value payment condition and allocation terms unchanged.

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Home › Highlights › Income Tax › 2022 › December, 2022 › This
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Revision u/s 263 - Disallowance u/s 14A r.w.r. 8D - There is no...

Revision u/s 263 Initiated Due to Erroneous Assessment and Lack of Exempt Income Details, Disallowance u/s 14A.

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Income Tax December 20, 2022 Case Laws AT
Revision u/s 263 - Disallowance u/s 14A r.w.r. 8D - There is no reference in the assessment order that these investments did not earn any exempt income nor assessee has filed details before the assessing officer. Therefore, assessment order passed by the assessing officer is erroneous and prejudicial to the interest of Revenue. - AT
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