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    July 23, 2026   Case LawsGST
    Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
    July 23, 2026   Case LawsGST
    Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
    July 23, 2026   Case LawsGST
    De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
    July 23, 2026   Case LawsIncome Tax
    Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
    July 23, 2026   Case LawsIncome Tax
    Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.
    July 23, 2026   Case LawsIncome Tax
    Ten-year reassessment limitation includes the search assessment year in search cases, rendering notices beyond the period time-barred.
    July 23, 2026   Case LawsIncome Tax
    Reasonable cause for inadvertent Form 3CD omissions can prevent penalty where software error and no mala fide intent are shown.
    July 23, 2026   Case LawsIncome Tax
    Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
    July 23, 2026   Case LawsIncome Tax
    Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.
    July 23, 2026   Case LawsIncome Tax
    Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.
    July 23, 2026   Case LawsIncome Tax
    Profit embedded in unaccounted business receipts was taxed at a 1% gross-profit rate; unsupported salary and asset additions failed.
    July 23, 2026   Case LawsIncome Tax
    Effective opportunity to explain foreign bank credits required remand for fresh appellate consideration with supporting evidence.
    July 23, 2026   Case LawsIncome Tax
    Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
    July 23, 2026   Case LawsIncome Tax
    Related-party interest deductions require excess over fair market value, while unsupported software and brokerage claims remain disallowable.
    July 23, 2026   Case LawsIncome Tax
    Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
    July 23, 2026   Case LawsIncome Tax
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    July 23, 2026   Case LawsIncome Tax
    Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
    July 23, 2026   Case LawsIncome Tax
    Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
    July 23, 2026   Case LawsIncome Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case LawsIncome Tax
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
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    July 23, 2026   Case Laws GST
    Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
    July 23, 2026   Case Laws GST
    Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
    July 23, 2026   Case Laws GST
    De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
    July 23, 2026   Case Laws Income Tax
    Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a clean slate.
    July 23, 2026   Case Laws Income Tax
    Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.
    July 23, 2026   Case Laws Income Tax
    Ten-year reassessment limitation includes the search assessment year in search cases, rendering notices beyond the period time-barred.
    July 23, 2026   Case Laws Income Tax
    Reasonable cause for inadvertent Form 3CD omissions can prevent penalty where software error and no mala fide intent are shown.
    July 23, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years.
    July 23, 2026   Case Laws Income Tax
    Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.
    July 23, 2026   Case Laws Income Tax
    Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.
    July 23, 2026   Case Laws Income Tax
    Profit embedded in unaccounted business receipts was taxed at a 1% gross-profit rate; unsupported salary and asset additions failed.
    July 23, 2026   Case Laws Income Tax
    Effective opportunity to explain foreign bank credits required remand for fresh appellate consideration with supporting evidence.
    July 23, 2026   Case Laws Income Tax
    Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded.
    July 23, 2026   Case Laws Income Tax
    Related-party interest deductions require excess over fair market value, while unsupported software and brokerage claims remain disallowable.
    July 23, 2026   Case Laws Income Tax
    Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
    July 23, 2026   Case Laws Income Tax
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    July 23, 2026   Case Laws Income Tax
    Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
    July 23, 2026   Case Laws Income Tax
    Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act additions.
    July 23, 2026   Case Laws Income Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case Laws Income Tax
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.

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      Home› Highlights › Income Tax › 2024 › May, 2024 › This
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      Income Tax

      The Central Board of Direct Taxes, u/s 119 of the Income-tax...

      Tax Filing Deadlines Extended: Form 10A to June 2024, Form 10AB to September 2023; New Rules for Trusts Explained.

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      Income TaxMay 22, 2024Circulars
      The Central Board of Direct Taxes, u/s 119 of the Income-tax Act, 1961, extended the due date for filing Form No. 10A to 31.08.2021, 31.03.2022, 25.11.2022, and 30.09.2023 through Circulars. Requests for condoning delays were received, leading to an extension for filing Form No. 10A to 30.06.2024. Similarly, the due date for Form No. 10AB was extended to 30.09.2022 and further to 30.09.2023. Pending applications under specific sections were addressed, allowing for valid applications and fresh submissions. Trusts failing to file Form No. 10A for AY 2022-23 can opt for provisional registration and later apply as existing entities by 30.06.2024.
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      ActsIncome Tax
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