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    March 9, 2026   Case Laws Income Tax
    Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
    March 9, 2026   Case Laws Income Tax
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    Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
    March 9, 2026   Case Laws Income Tax
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    Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
    March 9, 2026   Case Laws Income Tax
    Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
    March 9, 2026   Case Laws Income Tax
    Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.
    March 9, 2026   Case Laws Income Tax
    Crystallisation of liability: business expenses deductible in the year liability arises even if paid later, given business purpose.
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    March 9, 2026   Case Laws Indian Laws
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    March 9, 2026   Case Laws VAT / Sales Tax
    Writ interference in disciplinary proceedings limited: prima facie attribution defect justified supervisory directions for expeditious, fair inquiry.
    March 7, 2026   Notifications Income Tax
    Reporting obligations expanded to cover electronic money, CBDC and crypto assets, adding definitions and new due diligence and reporting fields.
    March 7, 2026   Circulars DGFT
    Risk sharing support for MSME exports to under served markets enabling non recourse trade finance with score based cover and exposure caps.
    March 7, 2026   Circulars DGFT
    Credit assistance for e commerce exporters: pilot guarantees and interest subvention to expand MSME export working capital access.
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March 9, 2026   Case Laws Income Tax
Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for deduction.
March 9, 2026   Case Laws Income Tax
Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
March 9, 2026   Case Laws Income Tax
Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
March 9, 2026   Case Laws Income Tax
Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.
March 9, 2026   Case Laws Income Tax
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the threshold.
March 9, 2026   Case Laws Income Tax
Limitation under Section 144C read with Section 153: final assessment quashed as time barred; revival possible after Supreme Court ruling.
March 9, 2026   Case Laws Income Tax
Deductibility of provision for standard assets upheld, revisional proceedings quashed and assessment restored in favour of the assessee.
March 9, 2026   Case Laws Income Tax
Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
March 9, 2026   Case Laws Income Tax
Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
March 9, 2026   Case Laws Income Tax
Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.
March 9, 2026   Case Laws Income Tax
Crystallisation of liability: business expenses deductible in the year liability arises even if paid later, given business purpose.
March 9, 2026   Case Laws IBC
Estoppel by acceptance of payment bars belated challenges to approved resolution plans; statutory employee dues treatment upheld.
March 9, 2026   Case Laws IBC
Financial debt from commercial-effect funding: repayment plus profit share treated as borrowing, enabling CIRP admission when default exists.
March 9, 2026   Case Laws Money Laundering
Provisional Attachment of proceeds upheld: earnings from promoting illicit deposit schemes treated as proceeds and recipient assets attachable.
March 9, 2026   Case Laws Money Laundering
Prima facie money laundering found; provisional attachment upheld but limited to quantifiable illicit proceeds, not full contract value.
March 9, 2026   Case Laws Indian Laws
Finality of higher-court orders prevents lower-court actions that prejudice beneficiaries; non-parties retain remedies to challenge effects.
March 9, 2026   Case Laws VAT / Sales Tax
Writ interference in disciplinary proceedings limited: prima facie attribution defect justified supervisory directions for expeditious, fair inquiry.
March 7, 2026   Notifications Income Tax
Reporting obligations expanded to cover electronic money, CBDC and crypto assets, adding definitions and new due diligence and reporting fields.
March 7, 2026   Circulars DGFT
Risk sharing support for MSME exports to under served markets enabling non recourse trade finance with score based cover and exposure caps.
March 7, 2026   Circulars DGFT
Credit assistance for e commerce exporters: pilot guarantees and interest subvention to expand MSME export working capital access.

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Income Tax

Assessment of trust - purchase of luxury car i.e. Audi Car -...

Trust's Audi Purchase: Expense Allowance Questioned for Luxury Status, Past Claims Accepted Without Issue.

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Income Tax March 10, 2023 Case Laws AT
Assessment of trust - purchase of luxury car i.e. Audi Car - purchase of for the benefit of trustess only or not for charitable use? - Merely because the vehicle happens to be luxury car should not be reason to make disallowance when in earlier years, claim of assessee was accepted - AT
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Acts Income Tax
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