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    July 27, 2026   Case LawsIncome Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case LawsIncome Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
    July 27, 2026   Case LawsIncome Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case LawsCustoms
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case LawsCustoms
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
    July 27, 2026   Case LawsCustoms
    Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
    July 27, 2026   Case LawsSEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
    July 27, 2026   Case LawsService Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
    July 27, 2026   Case LawsCentral Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case LawsCentral Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   CircularsGST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   NotificationsDGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    July 25, 2026   NotificationsMoney Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   NotificationsIncome Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are...
    July 25, 2026   NotificationsIncome Tax
    Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
    July 25, 2026   CircularsCustoms
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
    July 25, 2026   Case LawsGST
    Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
    July 25, 2026   Case LawsGST
    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
    July 25, 2026   Case LawsGST
    Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
    July 25, 2026   Case LawsGST
    Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
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    July 27, 2026   Case Laws Income Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case Laws Income Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting evidence.
    July 27, 2026   Case Laws Income Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case Laws Customs
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case Laws Customs
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be adjudicated.
    July 27, 2026   Case Laws Customs
    Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
    July 27, 2026   Case Laws SEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
    July 27, 2026   Case Laws Service Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability.
    July 27, 2026   Case Laws Central Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case Laws Central Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   Circulars GST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   Notifications DGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    July 25, 2026   Notifications Money Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are met.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
    July 25, 2026   Circulars Customs
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
    July 25, 2026   Case Laws GST
    Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
    July 25, 2026   Case Laws GST
    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
    July 25, 2026   Case Laws GST
    Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pendency exclusion.
    July 25, 2026   Case Laws GST
    Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.

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

      The ITAT Delhi addressed various issues in the case. Firstly,...

      Discrepancy in Form 26AS & income return resolved. Salary disallowance overturned. No disallowance u/s 14A.

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      Income TaxJune 3, 2024Case LawsAT
      The ITAT Delhi addressed various issues in the case. Firstly, regarding addition u/s 68 due to a difference in Form 26AS and income in the return, CIT(A) deleted the addition as the amount was already accounted for in a previous assessment year, attributing the discrepancy to an error by M/s Dharampal Satyapal Ltd. The Tribunal upheld this decision based on reconciliation presented. Secondly, disallowance u/s 37 on salary/wages was challenged, but CIT(A) found evidence of proper payments to employees and deleted the addition. Lastly, disallowance u/s 14A was not warranted as no exempt income was earned by the assessee, following the precedent set in Cheminvest Limited case.
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