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    April 13, 2026   Case Laws Money Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
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    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
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    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
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    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
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    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
    April 13, 2026   Case Laws Income Tax
    Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
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April 13, 2026   Case Laws Money Laundering
Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
April 13, 2026   Case Laws Indian Laws
Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
April 13, 2026   Case Laws Income Tax
Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
April 13, 2026   Case Laws Income Tax
Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
April 13, 2026   Case Laws Income Tax
Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
April 13, 2026   Case Laws Income Tax
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
April 13, 2026   Case Laws Income Tax
Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
April 13, 2026   Case Laws Income Tax
Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
April 13, 2026   Case Laws Benami Property
Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
April 13, 2026   Case Laws Customs
Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
April 13, 2026   Case Laws Customs
Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
April 13, 2026   Case Laws Customs
End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
April 13, 2026   Case Laws Customs
MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
April 13, 2026   Case Laws IBC
Pre-existing dispute under IBC Section 9 bars admission where defective supplies and account reconciliation issues show a plausible defence.
April 13, 2026   Case Laws Money Laundering
Attachment of personal shares fails where no nexus to proceeds of crime or personal benefit is shown.
April 13, 2026   Case Laws Indian Laws
Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
April 11, 2026   Notifications DGFT
Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
April 11, 2026   Notifications DGFT
Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
April 11, 2026   Notifications DGFT
Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.
April 11, 2026   Circulars DGFT
TRQ application deadline extended for India-Mauritius CECPA and India-Nepal treaty goods under the FTP, 2023.

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

Write off of outstanding dues - Bad debts claimed u/s 36(1)(vii)...

ITAT Denies Assessee's Attempt to Reclassify Bad Debts as Business Expenditure u/s 37(1); Additions Confirmed.

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Income Tax July 24, 2023 Case Laws AT
Write off of outstanding dues - Bad debts claimed u/s 36(1)(vii) - Fresh claim before ITAT, in alternative, as business expenditure u/s 37(1) - The assessee at this stage cannot seek relief to allow the claim u/s 37 of the Act merely because some relief has been given by Ld. CIT(A) in regard to other addition. - Additions confirmed - AT
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