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    April 29, 2026   Case Laws Income Tax
    Reassessment beyond four years fails when based on the same record and no specific non-disclosure is shown by the assessee.
    April 29, 2026   Case Laws Income Tax
    Binding DRP directions barred a section 40(a)(i) addition, and writ relief was granted despite an alternate appeal remedy.
    April 29, 2026   Case Laws Income Tax
    Search material can support reassessment of a third party even if the underlying search is later challenged.
    April 29, 2026   Case Laws Income Tax
    TDS credit on SARFAESI sale proceeds upheld where the bank was only a custodian, not the owner of the secured asset.
    April 29, 2026   Case Laws Income Tax
    Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
    April 29, 2026   Case Laws Income Tax
    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case Laws Income Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case Laws Income Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case Laws Income Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case Laws Income Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case Laws Income Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case Laws Income Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case Laws Income Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case Laws Income Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
    April 29, 2026   Case Laws Income Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
    April 29, 2026   Case Laws Customs
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
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April 29, 2026   Case Laws Income Tax
Reassessment beyond four years fails when based on the same record and no specific non-disclosure is shown by the assessee.
April 29, 2026   Case Laws Income Tax
Binding DRP directions barred a section 40(a)(i) addition, and writ relief was granted despite an alternate appeal remedy.
April 29, 2026   Case Laws Income Tax
Search material can support reassessment of a third party even if the underlying search is later challenged.
April 29, 2026   Case Laws Income Tax
TDS credit on SARFAESI sale proceeds upheld where the bank was only a custodian, not the owner of the secured asset.
April 29, 2026   Case Laws Income Tax
Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
April 29, 2026   Case Laws Income Tax
Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
April 29, 2026   Case Laws Income Tax
Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
April 29, 2026   Case Laws Income Tax
Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
April 29, 2026   Case Laws Income Tax
Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
April 29, 2026   Case Laws Income Tax
CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
April 29, 2026   Case Laws Income Tax
TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
April 29, 2026   Case Laws Income Tax
Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
April 29, 2026   Case Laws Income Tax
Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
April 29, 2026   Case Laws Income Tax
TDS on immovable property transfers and remand for verification of other payments in default proceedings
April 29, 2026   Case Laws Income Tax
Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
April 29, 2026   Case Laws Income Tax
Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
April 29, 2026   Case Laws Income Tax
TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
April 29, 2026   Case Laws Income Tax
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.
April 29, 2026   Case Laws Customs
Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.

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Home › Highlights › Money Laundering › 2026 › February, 2026 › This
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Money Laundering

The text addresses provisional attachment of property alleged to...

Beneficial ownership and benami transactions upheld where unexplained cash repayments and accommodated LC entries camouflaged proceeds of crime.

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Money Laundering February 27, 2026 Case Laws AT
The text addresses provisional attachment of property alleged to be purchased using proceeds of crime through a bank loan, focusing on beneficial ownership and benami transactions. It explains that accommodated LC discounting transactions were used to generate illicit funds, that recorded witness statements implicated the arranger and beneficiaries, and that loan disbursement and EMI repayments were effected by unexplained cash deposits traced to the arranger. On that factual matrix the adjudicating authority confirmed attachment and the appeal was dismissed.
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Acts Income Tax
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