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    September 21, 2026   Case Laws GST
    Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
    September 21, 2026   Case Laws GST
    Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
    September 21, 2026   Case Laws GST
    E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
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    Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws Income Tax
    Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
    September 21, 2026   Case Laws Income Tax
    Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
    September 21, 2026   Case Laws Income Tax
    Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reportin...
    September 21, 2026   Case Laws Income Tax
    Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
    September 21, 2026   Case Laws Income Tax
    Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
    September 21, 2026   Case Laws Income Tax
    Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
    September 21, 2026   Case Laws Income Tax
    Section 270A penalty cannot rest on a cess deduction claim withdrawn after retrospective amendment during assessment.
    September 21, 2026   Case Laws Income Tax
    Abatement of pending assessments after search renders a subsequent regular scrutiny assessment without jurisdiction and non-est.
    September 21, 2026   Case Laws Benami Property
    Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
    September 21, 2026   Case Laws Customs
    Trade-remedial duty recovery survives levy expiry, but valid authorisations, product proof, and limitation restrict customs demands.
    September 21, 2026   Case Laws Customs
    Organic surface-active agent classification depends on cumulative Chapter Note requirements, placing water-insoluble alcohol ethoxylates under miscell...
    September 21, 2026   Case Laws Companies Law
    Prosecution sanction orders must be supplied to accused, while validity and limitation objections await trial evidence.
    September 21, 2026   Case Laws IBC
    Fraudulent trading permits asset contribution where hypothecated machinery is secretly replaced with lower-value equipment without creditor consent.
    September 21, 2026   Case Laws Indian Laws
    Post-conviction compounding cannot reopen a final cheque dishonour conviction through inherent jurisdiction after a subsequent settlement.
    September 19, 2026   Notifications Income Tax
    Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
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September 21, 2026   Case Laws GST
Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
September 21, 2026   Case Laws GST
Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
September 21, 2026   Case Laws GST
E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
September 21, 2026   Case Laws GST
Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
September 21, 2026   Case Laws GST
Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
September 21, 2026   Case Laws Income Tax
Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
September 21, 2026   Case Laws Income Tax
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displaced.
September 21, 2026   Case Laws Income Tax
Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reporting penalties.
September 21, 2026   Case Laws Income Tax
Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
September 21, 2026   Case Laws Income Tax
Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
September 21, 2026   Case Laws Income Tax
Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
September 21, 2026   Case Laws Income Tax
Section 270A penalty cannot rest on a cess deduction claim withdrawn after retrospective amendment during assessment.
September 21, 2026   Case Laws Income Tax
Abatement of pending assessments after search renders a subsequent regular scrutiny assessment without jurisdiction and non-est.
September 21, 2026   Case Laws Benami Property
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without concealment.
September 21, 2026   Case Laws Customs
Trade-remedial duty recovery survives levy expiry, but valid authorisations, product proof, and limitation restrict customs demands.
September 21, 2026   Case Laws Customs
Organic surface-active agent classification depends on cumulative Chapter Note requirements, placing water-insoluble alcohol ethoxylates under miscellaneous chemical products.
September 21, 2026   Case Laws Companies Law
Prosecution sanction orders must be supplied to accused, while validity and limitation objections await trial evidence.
September 21, 2026   Case Laws IBC
Fraudulent trading permits asset contribution where hypothecated machinery is secretly replaced with lower-value equipment without creditor consent.
September 21, 2026   Case Laws Indian Laws
Post-conviction compounding cannot reopen a final cheque dishonour conviction through inherent jurisdiction after a subsequent settlement.
September 19, 2026   Notifications Income Tax
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacement application forms.

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

Revision u/s 264 - Exclusion of income declared under Income...

High Court Rules Commissioner Should Exclude Income Declared Under Income Declaration Scheme 2016 from Taxable Income.

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Income Tax September 5, 2023 Case Laws HC
Revision u/s 264 - Exclusion of income declared under Income Declaration Scheme, 2016 ("IDS") - Petitioner having paid the tax and surcharge and the penalty with interest, amount of undisclosed income cannot be included in the income of the declarant/petitioner. Therefore, in our view, Commissioner should have exercised his power u/s 264 of the Act and decide the matter on merits. - HC
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