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    October 10, 2026   Case Laws Income Tax
    Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
    October 10, 2026   Case Laws Income Tax
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    October 10, 2026   Case Laws Income Tax
    Reasonable cause defence in delayed financial transaction statements requires merits examination before penalty is sustained.
    October 10, 2026   Case Laws Income Tax
    Exempt-income expenditure disallowance remains capped at exempt income, preventing further adjustment where voluntary disallowance already matches it.
    October 10, 2026   Case Laws Income Tax
    Interest deduction on overdrafts requires a proven direct nexus with fixed-deposit income, failing which the claim is disallowed.
    October 10, 2026   Case Laws Income Tax
    Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
    October 10, 2026   Case Laws Income Tax
    Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
    October 10, 2026   Case Laws Income Tax
    Interest-free own funds negate advance disallowance; share-premium credits require investor-wise verification under the applicable statutory framework...
    October 10, 2026   Case Laws Income Tax
    Limited-scrutiny assessments restrict tax inquiries, preventing revision for unexamined issues beyond the selected verification scope unless formally ...
    October 10, 2026   Case Laws Income Tax
    Business loan waiver qualifies as a revenue loss when the advance is integral to ordinary business activity.
    October 10, 2026   Case Laws Income Tax
    Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
    October 10, 2026   Case Laws Benami Property
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    October 10, 2026   Case Laws Customs
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    October 10, 2026   Case Laws Customs
    Pre-amendment IGST interest: payments without statutory authority are deposits, placing their refund outside the duty-refund limitation period.
    October 10, 2026   Case Laws Customs
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    October 10, 2026   Case Laws Companies Law
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    October 10, 2026   Case Laws Companies Law
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October 10, 2026   Case Laws Income Tax
Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
October 10, 2026   Case Laws Income Tax
TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
October 10, 2026   Case Laws Income Tax
Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
October 10, 2026   Case Laws Income Tax
Kachha Arhatia turnover excludes principals' agency sales; mechanical GST comparisons cannot support book rejection or arbitrary profit estimation.
October 10, 2026   Case Laws Income Tax
Reasonable cause defence in delayed financial transaction statements requires merits examination before penalty is sustained.
October 10, 2026   Case Laws Income Tax
Exempt-income expenditure disallowance remains capped at exempt income, preventing further adjustment where voluntary disallowance already matches it.
October 10, 2026   Case Laws Income Tax
Interest deduction on overdrafts requires a proven direct nexus with fixed-deposit income, failing which the claim is disallowed.
October 10, 2026   Case Laws Income Tax
Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's hands.
October 10, 2026   Case Laws Income Tax
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional benchmarking.
October 10, 2026   Case Laws Income Tax
Interest-free own funds negate advance disallowance; share-premium credits require investor-wise verification under the applicable statutory framework.
October 10, 2026   Case Laws Income Tax
Limited-scrutiny assessments restrict tax inquiries, preventing revision for unexamined issues beyond the selected verification scope unless formally converted.
October 10, 2026   Case Laws Income Tax
Business loan waiver qualifies as a revenue loss when the advance is integral to ordinary business activity.
October 10, 2026   Case Laws Income Tax
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for general insurers.
October 10, 2026   Case Laws Benami Property
Benami procedural amendments apply retrospectively, while enhanced penalties remain prospective and voluntary statements can establish beneficial ownership.
October 10, 2026   Case Laws Customs
Reasonable belief in gold seizures limits confiscation where foreign origin, illicit importation, and conscious involvement remain unproved.
October 10, 2026   Case Laws Customs
Re-import duty exemption requires re-export of the same repaired goods, not substitution with newly manufactured exports.
October 10, 2026   Case Laws Customs
Pre-amendment IGST interest: payments without statutory authority are deposits, placing their refund outside the duty-refund limitation period.
October 10, 2026   Case Laws Customs
Undisposed extension applications under project-import rules may preserve nil-duty eligibility when finalisation documents precede departmental notices.
October 10, 2026   Case Laws Companies Law
Disputed shareholder buy-out valuation prompts interim stay, while minority board representation directions remain temporarily preserved.
October 10, 2026   Case Laws Companies Law
Individual standing in representative company proceedings fails where class remedies exist, and concluded hearings cannot be reopened unilaterally.

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

Addition of cash deposit made during demonetization period u/s...

Cash Deposits During Demonetization Need Independent Inquiry by AO u/s 68 of Income Tax Act.

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Income Tax September 9, 2023 Case Laws AT
Addition of cash deposit made during demonetization period u/s 68 - Mere statistics of preparation of number of bills, transactions cannot be used to invoke the provisions of section 68 of the income tax act when no independent enquiry by the AO is made. The necessary ingredient of section 68 of the act such as nature and source of the credit is explained by assessee. - AT
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