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    May 15, 2026   Case Laws Income Tax
    CBDT reward claim for exceptional tax enforcement work to be reconsidered under a reasoned decision framework
    May 15, 2026   Case Laws Income Tax
    Reasoned stay orders are mandatory in tax demand cases; unreasoned instalment directions were set aside and remitted for fresh consideration.
    May 15, 2026   Case Laws Income Tax
    Debatable expenditure disallowance cannot by itself justify penalty for under-reporting where no inaccurate particulars were furnished.
    May 15, 2026   Case Laws Income Tax
    Ad hoc disallowance and bogus purchase additions deleted or restricted where records, banking payments, and sales were supported.
    May 15, 2026   Case Laws Income Tax
    Capital gains computation under stamp duty valuation provisions requires verification of the true property transaction before any addition is made.
    May 15, 2026   Case Laws Income Tax
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    Reclassification of loan balances and tax entries as book adjustments held outside sections 68 and 41(1).
    May 15, 2026   Case Laws Income Tax
    Weighted deduction under section 35(2AB): Form 3CL must guide quantification and cannot be treated as additional evidence in rectification.
    May 15, 2026   Case Laws Income Tax
    Actual agricultural use governs section 54B exemption, and revenue records alone cannot prove the claim without supporting evidence.
    May 15, 2026   Case Laws Income Tax
    Commercial expediency upheld for professional fees linked to OFAC-sensitive imports; disallowance deleted as genuine business expenditure.
    May 15, 2026   Case Laws Income Tax
    Capital gains computation corrected for year mismatch, duplicate sale entry, and co-owner's one-fifth share in sale consideration.
    May 15, 2026   Case Laws Income Tax
    Incriminating material and protective addition principles defeat estimated commission and unexplained expenditure additions in search assessment.
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    May 15, 2026   Case Laws Customs
    MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
    May 15, 2026   Case Laws Customs
    Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
    May 15, 2026   Case Laws Customs
    Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
    May 15, 2026   Case Laws Companies Law
    Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
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May 15, 2026   Case Laws Income Tax
CBDT reward claim for exceptional tax enforcement work to be reconsidered under a reasoned decision framework
May 15, 2026   Case Laws Income Tax
Reasoned stay orders are mandatory in tax demand cases; unreasoned instalment directions were set aside and remitted for fresh consideration.
May 15, 2026   Case Laws Income Tax
Debatable expenditure disallowance cannot by itself justify penalty for under-reporting where no inaccurate particulars were furnished.
May 15, 2026   Case Laws Income Tax
Ad hoc disallowance and bogus purchase additions deleted or restricted where records, banking payments, and sales were supported.
May 15, 2026   Case Laws Income Tax
Capital gains computation under stamp duty valuation provisions requires verification of the true property transaction before any addition is made.
May 15, 2026   Case Laws Income Tax
Genuine sales supported by records defeat bogus-sales addition and estimated profit on alleged partnership firm transactions.
May 15, 2026   Case Laws Income Tax
Reclassification of loan balances and tax entries as book adjustments held outside sections 68 and 41(1).
May 15, 2026   Case Laws Income Tax
Weighted deduction under section 35(2AB): Form 3CL must guide quantification and cannot be treated as additional evidence in rectification.
May 15, 2026   Case Laws Income Tax
Actual agricultural use governs section 54B exemption, and revenue records alone cannot prove the claim without supporting evidence.
May 15, 2026   Case Laws Income Tax
Commercial expediency upheld for professional fees linked to OFAC-sensitive imports; disallowance deleted as genuine business expenditure.
May 15, 2026   Case Laws Income Tax
Capital gains computation corrected for year mismatch, duplicate sale entry, and co-owner's one-fifth share in sale consideration.
May 15, 2026   Case Laws Income Tax
Incriminating material and protective addition principles defeat estimated commission and unexplained expenditure additions in search assessment.
May 15, 2026   Case Laws Income Tax
Capital gains on development agreement fail where only a limited construction licence is granted and no effective transfer occurs.
May 15, 2026   Case Laws Income Tax
Business expenditure claims turn on project-cost allocation, proof of trade purpose, and nexus with business activity.
May 15, 2026   Case Laws Customs
Electronic evidence, origin certificates and customs valuation failed; the demand and related penalties could not survive.
May 15, 2026   Case Laws Customs
Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.
May 15, 2026   Case Laws Customs
MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
May 15, 2026   Case Laws Customs
Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
May 15, 2026   Case Laws Customs
Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
May 15, 2026   Case Laws Companies Law
Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impermissible.

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Income Tax

Revision u/s 263 - Scope of the notice issued - the Explanation...

Clarification on Section 263: Revision Notice Doesn't Expand Its Scope; No Need for Detailed Explanation Once Invoked.

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Income Tax February 25, 2023 Case Laws AT
Revision u/s 263 - Scope of the notice issued - the Explanation did not expand the scope of section but only explained the scope of section, and therefore, once the specific section has been invoked, it is not necessary to mention any specific Explanation thereto which has been invoked. - AT
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