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    September 23, 2026   Case Laws Income Tax
    Cloud software subscription access is not royalty where no copyright or process rights transfer to subscribers.
    September 23, 2026   Case Laws Income Tax
    Bona fide disclosure and reasonable cause can prevent penalties for under-reported income and delayed tax-audit reporting.
    September 23, 2026   Case Laws Income Tax
    Independent assessment discretion: unauthorised superior-officer consultation can invalidate regular scrutiny assessments by displacing the Assessing ...
    September 23, 2026   Case Laws Income Tax
    Concessional corporate tax option requires full statutory compliance, while disputed additional-depreciation disallowance exceeds return-processing sc...
    September 23, 2026   Case Laws Income Tax
    Foreign-exchange gains on ECB liabilities for indigenous assets fall under section 43AA, not section 43A, for tax computation.
    September 23, 2026   Case Laws Income Tax
    Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
    September 23, 2026   Case Laws Income Tax
    Tax-inclusive service valuation triggers section 43B disallowance for unpaid GST, while delayed TDS interest remains non-deductible.
    September 23, 2026   Case Laws Income Tax
    Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
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    Documentary substantiation determined tuition and rent claims, while unrefuted seized electronic loan entries supported unexplained-investment additio...
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    September 23, 2026   Case Laws Money Laundering
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September 23, 2026   Case Laws Income Tax
Cloud software subscription access is not royalty where no copyright or process rights transfer to subscribers.
September 23, 2026   Case Laws Income Tax
Bona fide disclosure and reasonable cause can prevent penalties for under-reported income and delayed tax-audit reporting.
September 23, 2026   Case Laws Income Tax
Independent assessment discretion: unauthorised superior-officer consultation can invalidate regular scrutiny assessments by displacing the Assessing Officer's own judgment.
September 23, 2026   Case Laws Income Tax
Concessional corporate tax option requires full statutory compliance, while disputed additional-depreciation disallowance exceeds return-processing scope.
September 23, 2026   Case Laws Income Tax
Foreign-exchange gains on ECB liabilities for indigenous assets fall under section 43AA, not section 43A, for tax computation.
September 23, 2026   Case Laws Income Tax
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie link.
September 23, 2026   Case Laws Income Tax
Tax-inclusive service valuation triggers section 43B disallowance for unpaid GST, while delayed TDS interest remains non-deductible.
September 23, 2026   Case Laws Income Tax
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial additions.
September 23, 2026   Case Laws Income Tax
Documentary substantiation determined tuition and rent claims, while unrefuted seized electronic loan entries supported unexplained-investment addition.
September 23, 2026   Case Laws Income Tax
Damaged inventory valuation at lower cost or net realisable value supported deletion of stock revaluation and cash-deposit additions.
September 23, 2026   Case Laws Customs
Reverse burden for notified gold requires reasonable belief and permits documentary proof of domestic provenance.
September 23, 2026   Case Laws Customs
Customs tariff classification follows material composition and vehicle-specific use, restricting preferential treatment and supporting duty consequences.
September 23, 2026   Case Laws Customs
End-use customs concessions require qualifying manufacture, making scrapped imported cells subject to full duty reversal with interest.
September 23, 2026   Case Laws Customs
Woven textile label classification places specially processed garment-label rolls under the textile-label heading, enabling concessional IGST treatment.
September 23, 2026   Case Laws Customs
Specific drug-rate entry governs qualifying bulk drug imports despite chemical classification under general chemical chapters.
September 23, 2026   Case Laws Customs
Specific description-based IGST classification gives qualifying bulk drugs and APIs the concessional drugs-and-medicines rate over chemical entries.
September 23, 2026   Case Laws IBC
Personal guarantee liability remains fixed after final debt adjudication, while repayment plans require creditor-majority approval.
September 23, 2026   Case Laws IBC
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportionate.
September 23, 2026   Case Laws Money Laundering
Individual Attribution of Laundered Funds Determines Access to PMLA Twin-Condition Bail Exemption and Limits Bail Cancellation
September 23, 2026   Case Laws Money Laundering
PMLA bail conditions limit parity claims where prima facie laundering evidence and statutory exceptions materially differ.

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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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