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October 9, 2026   Case Laws Income Tax
Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.
October 9, 2026   Case Laws Income Tax
Related-party commission disallowance requires comparable evidence of excessiveness, not merely a payment relationship or cross-industry benchmark.
October 9, 2026   Case Laws Income Tax
On-money accrues on title transfer, requiring verification of later-year tax offers before sustaining additions in the original assessment year.
October 9, 2026   Case Laws Income Tax
Transfer pricing of compulsorily convertible debenture interest requires a prescribed arm's length method; nil pricing lacked support.
October 9, 2026   Case Laws Income Tax
Bona fide disclosure shields software-development expense claims from under-reporting penalties despite their capital treatment in tax assessments.
October 9, 2026   Case Laws Income Tax
Builder-financing additions fail without proof of unexplained source, while disputed stamp values require DVO-based reassessment.
October 9, 2026   Case Laws Income Tax
Reassessment based on investigation information remained valid, while unverified cash sales deposits were sustained as unexplained cash credit.
October 9, 2026   Case Laws Income Tax
Kachha arhtia turnover excludes principals' sale proceeds, making tax audit and non-audit penalty dependent on agency proof.
October 9, 2026   Case Laws Income Tax
Form 10AB technical errors require rectification before charitable registration and approval applications face technical rejection.
October 9, 2026   Case Laws Income Tax
Consequential assessment limits prevented share-premium addition, while unsecured loans required lender-wise verification under the applicable statutory burden.
October 9, 2026   Case Laws Income Tax
Cash returned from recorded builder payments is not unexplained money absent proof of separate unaccounted accretion.
October 9, 2026   Case Laws Income Tax
Search-related reassessment notices require independent prior approval, and an inapplicable section 148A process cannot cure jurisdictional defects.
October 9, 2026   Case Laws Income Tax
Fresh evidence in first appeal may be examined under coterminous appellate powers, with remand verification where factual disputes remain unresolved.
October 9, 2026   Case Laws Income Tax
Attorney-holder status in development agreements requires verification before capital-gains liability can be determined on the merits.
October 9, 2026   Case Laws Income Tax
Write-back of unallowed provisions requires verification to prevent repeat taxation and double addition in book-profit computation.
October 9, 2026   Case Laws Income Tax
Consignment sales cannot become agent turnover solely from cess payment; unverified balances require factual verification before deletion.
October 9, 2026   Case Laws Income Tax
Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
October 9, 2026   Case Laws Customs
Customs appellate jurisdiction excludes only baggage, specified unloaded-import goods and drawback matters; seizure appeals lie before the Tribunal.
October 9, 2026   Case Laws Customs
Customs Broker due diligence: statutory importer documents can suffice, while unsupported allegations and indefinite licence suspension cannot stand.
October 9, 2026   Case Laws Customs
Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer liability.

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

Reopening of assessment u/s 147 - reason to believe -...

High Court Rules Change of Opinion Insufficient for Reopening Tax Assessment u/s 147, Clarifies Deduction Year.

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Income Tax August 29, 2023 Case Laws HC
Reopening of assessment u/s 147 - reason to believe - commencement date / year for deduction u/s 80IA - Eligible from 1995 or 2000 - scope of change of opinion - We agree with that this is nothing but a case of change of opinion by the A.O. from that held earlier during the course of assessment proceedings and this change of opinion does not constitute justification and/or reasons to believe that income chargeable to tax has escaped assessment. - HC
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