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    September 28, 2026   Case Laws Income Tax
    Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
    September 28, 2026   Case Laws Income Tax
    Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
    September 28, 2026   Case Laws Income Tax
    Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
    September 28, 2026   Case Laws Income Tax
    Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
    September 28, 2026   Case Laws Income Tax
    Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
    September 28, 2026   Case Laws Income Tax
    Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
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    Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
    September 28, 2026   Case Laws Customs
    Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
    September 28, 2026   Case Laws Customs
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    September 28, 2026   Case Laws Customs
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    September 28, 2026   Case Laws Customs
    Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
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    Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
    September 28, 2026   Case Laws Customs
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    September 28, 2026   Case Laws Companies Law
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    September 28, 2026   Case Laws IBC
    Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
    September 28, 2026   Case Laws IBC
    Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
    September 28, 2026   Case Laws IBC
    Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
    September 28, 2026   Case Laws FEMA
    Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
    September 28, 2026   Case Laws Money Laundering
    ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
    September 28, 2026   Case Laws Money Laundering
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September 28, 2026   Case Laws Income Tax
Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
September 28, 2026   Case Laws Income Tax
Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
September 28, 2026   Case Laws Income Tax
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owned land.
September 28, 2026   Case Laws Income Tax
Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
September 28, 2026   Case Laws Income Tax
Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.
September 28, 2026   Case Laws Income Tax
Cash-payment disallowance requires proof of daily payments to one person; additional evidence prompted fresh adjudication.
September 28, 2026   Case Laws Income Tax
Rectification of apparent mistakes excludes merits review but permits correction of an omitted TDS-credit claim after verification.
September 28, 2026   Case Laws Customs
Duty-free input clarification invalidates seizure and show-cause action over captive capital-goods manufacture within an Export Oriented Unit.
September 28, 2026   Case Laws Customs
Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.
September 28, 2026   Case Laws Customs
SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.
September 28, 2026   Case Laws Customs
Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
September 28, 2026   Case Laws Customs
Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
September 28, 2026   Case Laws Customs
Capital-goods status for thermic fluids determines customs-duty exemption when fluids directly support polyester manufacturing operations.
September 28, 2026   Case Laws Companies Law
First-motion amalgamation scrutiny limits premature review, restoring a listed-company scheme for shareholder and creditor meetings.
September 28, 2026   Case Laws IBC
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclusive evidence.
September 28, 2026   Case Laws IBC
Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
September 28, 2026   Case Laws IBC
Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
September 28, 2026   Case Laws FEMA
Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
September 28, 2026   Case Laws Money Laundering
ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
September 28, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.

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Home › Highlights › Income Tax › 2023 › February, 2023 › This
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Income Tax

Rationalisation of the provisions of Charitable Trust and...

Charitable Trusts Rule: Redeposit of Corpus Funds After 5 Years Won't Qualify as Income Application.

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Income Tax February 6, 2023 Notes
Rationalisation of the provisions of Charitable Trust and Institutions - Application of corpus fund or loans or borrowings shall not allowed as application if it is deposited back or invested into corpus fund in more than 5 years
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