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    December 31, 2025   Case Laws Income Tax
    Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
    December 31, 2025   Case Laws Income Tax
    Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
    December 31, 2025   Case Laws Income Tax
    Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
    December 31, 2025   Case Laws Income Tax
    Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
    December 31, 2025   Case Laws Income Tax
    Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
    December 31, 2025   Case Laws Income Tax
    INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
    December 31, 2025   Case Laws Income Tax
    Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
    December 31, 2025   Case Laws Income Tax
    Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
    December 31, 2025   Case Laws Income Tax
    Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
    December 31, 2025   Case Laws Income Tax
    Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
    December 31, 2025   Case Laws Income Tax
    Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
    December 31, 2025   Case Laws Customs
    Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
    December 31, 2025   Case Laws Customs
    Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
    December 31, 2025   Case Laws Customs
    Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
    December 31, 2025   Case Laws Customs
    Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
    December 31, 2025   Case Laws Customs
    Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
    December 31, 2025   Case Laws Customs
    Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
    December 31, 2025   Case Laws Customs
    Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
    December 31, 2025   Case Laws Customs
    Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
    December 31, 2025   Case Laws Money Laundering
    Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
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December 31, 2025   Case Laws Income Tax
Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
December 31, 2025   Case Laws Income Tax
Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
December 31, 2025   Case Laws Income Tax
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month threshold
December 31, 2025   Case Laws Income Tax
Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
December 31, 2025   Case Laws Income Tax
Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
December 31, 2025   Case Laws Income Tax
INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
December 31, 2025   Case Laws Income Tax
Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
December 31, 2025   Case Laws Income Tax
Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
December 31, 2025   Case Laws Income Tax
Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
December 31, 2025   Case Laws Income Tax
Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
December 31, 2025   Case Laws Income Tax
Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
December 31, 2025   Case Laws Customs
Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
December 31, 2025   Case Laws Customs
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penalty rejected.
December 31, 2025   Case Laws Customs
Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
December 31, 2025   Case Laws Customs
Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
December 31, 2025   Case Laws Customs
Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
December 31, 2025   Case Laws Customs
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 7308 (CTI 73084000).
December 31, 2025   Case Laws Customs
Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
December 31, 2025   Case Laws Customs
Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
December 31, 2025   Case Laws Money Laundering
Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.

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Income Tax

Additions founded on uncorroborated seized loose papers and...

Uncorroborated seized documents cannot sustain income additions; DVO valuation and unexplained credit claims rejected without corroboration.

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Income Tax March 16, 2026 Case Laws AT
Additions founded on uncorroborated seized loose papers and undated marketing 'welcome' letters, and extrapolation of alleged sales using portal rates, are unsustainable where no receipts, bank trail, agreements or buyer admissions exist; such additions were deleted. Reliance on a DVO valuation to estimate unaccounted construction expenditure was held arbitrary where payments appeared in books with bank credits and TDS and no independent enquiry supported out of books spending; that addition was deleted. Higher gross profit in jewellery was not treated as unexplained credit where audited books, stock records and verifiable purchases supported receipts. Unsecured loans supported by bank evidence, confirmations and repayments were not taxable as unexplained credit. Approval under section 153D was found valid.
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Acts Income Tax
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