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    August 11, 2026   Case LawsIncome Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case LawsIncome Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no expr...
    August 11, 2026   Case LawsIncome Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case LawsIncome Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case LawsIncome Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
    August 11, 2026   Case LawsIncome Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case LawsIncome Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case LawsIncome Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
    August 11, 2026   Case LawsIncome Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case LawsIncome Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case LawsIncome Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case LawsIncome Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case LawsIncome Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...
    August 11, 2026   Case LawsIncome Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
    August 11, 2026   Case LawsIncome Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
    August 11, 2026   Case LawsIncome Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case LawsIncome Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case LawsCustoms
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case LawsCustoms
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
    August 11, 2026   Case LawsCustoms
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
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    August 11, 2026   Case Laws Income Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case Laws Income Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no express retrospectivity.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case Laws Income Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
    August 11, 2026   Case Laws Income Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case Laws Income Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
    August 11, 2026   Case Laws Income Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case Laws Income Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case Laws Income Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case Laws Income Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case Laws Income Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive recognition.
    August 11, 2026   Case Laws Income Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.
    August 11, 2026   Case Laws Income Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case Laws Income Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case Laws Customs
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case Laws Customs
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
    August 11, 2026   Case Laws Customs
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.

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      Home› Highlights › Indian Laws › 2024 › March, 2024 › This
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      Indian Laws

      Disciplinary proceedings - allegation of misconduct -...

      Ex-Superintendent's Misconduct Charges Quashed Due to Lack of Evidence and Improper Reliance on Confessional Statements.

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      Indian LawsMarch 7, 2024Case LawsHC
      Disciplinary proceedings - allegation of misconduct - Proceedings against ex-Superintendent of Central Excise - Reliance on confessional statements made by accused persons during the investigation - The High court underscored that disciplinary proceedings require evidence that meets legal principles, and reliance on confessional statements from a separate criminal investigation fails to satisfy this criterion. - It was concluded that the punishment orders were based on improper grounds, as the disciplinary actions were not supported by evidence that could logically prove the charges against the employees according to principles applicable to departmental inquiries. Thus, the punishment orders and the appellate decisions affirming them were quashed, and the employees were entitled to consequential benefits.
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      ActsIncome Tax
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