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    September 15, 2026   Case Laws Income Tax
    Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
    September 15, 2026   Case Laws Income Tax
    Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.
    September 15, 2026   Case Laws Income Tax
    Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remai...
    September 15, 2026   Case Laws Income Tax
    Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
    September 15, 2026   Case Laws Income Tax
    Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
    September 15, 2026   Case Laws Income Tax
    Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
    September 15, 2026   Case Laws Income Tax
    Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
    September 15, 2026   Case Laws Income Tax
    Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
    September 15, 2026   Case Laws Income Tax
    Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
    September 15, 2026   Case Laws Income Tax
    Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
    September 15, 2026   Case Laws Income Tax
    Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
    September 15, 2026   Case Laws Income Tax
    Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
    September 15, 2026   Case Laws Income Tax
    Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
    September 15, 2026   Case Laws Customs
    Provisional bank-account attachment requires Commissioner's approval, written reasons and prior hearing before any extension can validly continue.
    September 15, 2026   Case Laws Customs
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    September 15, 2026   Case Laws Customs
    Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condi...
    September 15, 2026   Case Laws Customs
    Customs confiscation requires objective proof of smuggling; uncorroborated retracted statements without cross-examination cannot sustain penalties.
    September 15, 2026   Case Laws SEBI
    Annulled securities trades require the Exchange to refund purchase consideration; delivery and indemnity clauses do not defeat liability.
    September 15, 2026   Case Laws SEBI
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    September 15, 2026   Case Laws Money Laundering
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September 15, 2026   Case Laws Income Tax
Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
September 15, 2026   Case Laws Income Tax
Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.
September 15, 2026   Case Laws Income Tax
Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remain unspecified.
September 15, 2026   Case Laws Income Tax
Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
September 15, 2026   Case Laws Income Tax
Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
September 15, 2026   Case Laws Income Tax
Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
September 15, 2026   Case Laws Income Tax
Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported profit additions.
September 15, 2026   Case Laws Income Tax
Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
September 15, 2026   Case Laws Income Tax
Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
September 15, 2026   Case Laws Income Tax
Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
September 15, 2026   Case Laws Income Tax
Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
September 15, 2026   Case Laws Income Tax
Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
September 15, 2026   Case Laws Income Tax
Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
September 15, 2026   Case Laws Customs
Provisional bank-account attachment requires Commissioner's approval, written reasons and prior hearing before any extension can validly continue.
September 15, 2026   Case Laws Customs
Provisional release of seized goods remains available despite circular-based exclusions not authorised by the Customs Act.
September 15, 2026   Case Laws Customs
Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condition breaches.
September 15, 2026   Case Laws Customs
Customs confiscation requires objective proof of smuggling; uncorroborated retracted statements without cross-examination cannot sustain penalties.
September 15, 2026   Case Laws SEBI
Annulled securities trades require the Exchange to refund purchase consideration; delivery and indemnity clauses do not defeat liability.
September 15, 2026   Case Laws SEBI
Corporate capacity limits virtual digital asset investments when ancillary objects lack corresponding main-object authority for listing.
September 15, 2026   Case Laws Money Laundering
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of crime.

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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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