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    March 24, 2026   Case Laws Indian Laws
    Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
    March 24, 2026   Case Laws Indian Laws
    Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
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    March 24, 2026   Case Laws Income Tax
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    March 24, 2026   Case Laws Income Tax
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March 24, 2026   Case Laws Indian Laws
Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
March 24, 2026   Case Laws Indian Laws
Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
March 24, 2026   Case Laws Income Tax
Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
March 24, 2026   Case Laws Income Tax
Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification addition.
March 24, 2026   Case Laws Income Tax
Reopening beyond four years and section 68 share capital additions failed where full disclosure and investor evidence were on record.
March 24, 2026   Case Laws GST
GST registration restoration turns on compliance with return filing and procedural verification before reinstatement.
March 24, 2026   Case Laws GST
Natural justice in refund appeals requires a chance to file a legible Bill of Lading before reconsideration on merits.
March 24, 2026   Case Laws GST
Effective personal hearing requires reply time first; assessment order quashed for breach of natural justice.
March 24, 2026   Case Laws Income Tax
Binding High Court directions cannot be ignored for a nil-rate withholding certificate when no stay has been obtained.
March 24, 2026   Case Laws Income Tax
Tax treatment of repairs, research spend, entry tax, DTAA make-available, and foreign commission favouring the assessee.
March 24, 2026   Case Laws Income Tax
Appellate direction for fresh tax claim review quashed where the assessment had already examined section 10(23C)(iv).
March 24, 2026   Case Laws Income Tax
Unverifiable purchases and unexplained demonetisation cash deposits led to sustained additions and rejection of books.
March 24, 2026   Case Laws Income Tax
Leave encashment exemption within the revised CBDT limit upheld on judicial consistency and prior Tribunal precedent.
March 24, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD cannot be replaced by an arbitrary 50% estimate without statutory basis or adverse material.
March 24, 2026   Case Laws Income Tax
Estimated profit rate reduced to 4%, with penalties cancelled for delayed audit report and non-compliance on reasonable cause.
March 24, 2026   Case Laws Income Tax
Section 35AD deduction allowed where Form 10CCB was filed before completion of fresh assessment proceedings.
March 24, 2026   Case Laws Income Tax
Advance tax precondition for appeal admission requires hearing and consideration of exemption under section 249(4)(b)
March 24, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD limits revision under section 263 where assessment issues were already examined.
March 24, 2026   Case Laws Income Tax
Maximum marginal rate under section 167B held inapplicable where the assessee exercised the section 115BAC option.
March 24, 2026   Case Laws Income Tax
DCF valuation for unquoted shares cannot be replaced by NAV absent statutory power; AO's substitution was held impermissible.

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Income Tax

CIT(A)'s power u/s 251(1) restricted to subject matter assessed...

Taxpayer Wins: Commissioner Can't Make Fresh Additions, Interest Deduction Allowed If Linked to Dividends.

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Income Tax December 27, 2024 Case Laws AT
CIT(A)'s power u/s 251(1) restricted to subject matter assessed by AO. Addition for personal withdrawals not allowed as beyond AO's assessment. Addition for drawings from earlier year upheld as correctly reflected in capital account. Interest expenditure disallowance u/s 57(iii) deleted following coordinate bench ruling allowing deduction having nexus with dividend income. AO directed to recompute interest u/s 234B per earlier ITAT order.
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Acts Income Tax
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