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    April 27, 2026   Case LawsIncome Tax
    Bogus purchase additions and alleged liability cessation deleted where documentary records and stock reconciliation supported the assessee
    April 27, 2026   Case LawsIncome Tax
    Diversion of income and section 80P relief: interest taxed as other sources, expense deduction denied, belated return objection rejected.
    April 27, 2026   Case LawsIncome Tax
    Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
    April 27, 2026   Case LawsIncome Tax
    Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
    April 27, 2026   Case LawsIncome Tax
    Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
    April 27, 2026   Case LawsIncome Tax
    Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
    April 27, 2026   Case LawsIncome Tax
    Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
    April 27, 2026   Case LawsIncome Tax
    Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
    April 27, 2026   Case LawsIncome Tax
    Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
    April 27, 2026   Case LawsIncome Tax
    Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
    April 27, 2026   Case LawsIncome Tax
    Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
    April 27, 2026   Case LawsIncome Tax
    Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
    April 27, 2026   Case LawsCustoms
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
    April 27, 2026   Case LawsCustoms
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    April 27, 2026   Case LawsCustoms
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    April 27, 2026   Case LawsCustoms
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
    April 27, 2026   Case LawsCustoms
    Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
    April 27, 2026   Case LawsIBC
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    April 27, 2026   Case LawsCustoms
    Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
    April 27, 2026   Case LawsMoney Laundering
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
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    April 27, 2026   Case Laws Income Tax
    Bogus purchase additions and alleged liability cessation deleted where documentary records and stock reconciliation supported the assessee
    April 27, 2026   Case Laws Income Tax
    Diversion of income and section 80P relief: interest taxed as other sources, expense deduction denied, belated return objection rejected.
    April 27, 2026   Case Laws Income Tax
    Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
    April 27, 2026   Case Laws Income Tax
    Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
    April 27, 2026   Case Laws Income Tax
    Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
    April 27, 2026   Case Laws Income Tax
    Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
    April 27, 2026   Case Laws Income Tax
    Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
    April 27, 2026   Case Laws Income Tax
    Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
    April 27, 2026   Case Laws Income Tax
    Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
    April 27, 2026   Case Laws Income Tax
    Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
    April 27, 2026   Case Laws Income Tax
    Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
    April 27, 2026   Case Laws Income Tax
    Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
    April 27, 2026   Case Laws Customs
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
    April 27, 2026   Case Laws Customs
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    April 27, 2026   Case Laws Customs
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    April 27, 2026   Case Laws Customs
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
    April 27, 2026   Case Laws Customs
    Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
    April 27, 2026   Case Laws IBC
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    April 27, 2026   Case Laws Customs
    Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
    April 27, 2026   Case Laws Money Laundering
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer

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      Income Tax

      Third-party search material and uncorroborated seized papers...

      Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.

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      Income TaxApril 13, 2026Case LawsAT
      Third-party search material and uncorroborated seized papers could not sustain on-money or unaccounted purchase additions where the documents lacked a clear nexus to the assessees and the presumptions under sections 132(4A) and 292C remained rebuttable; those additions were deleted. An unsigned, unregistered agreement to sell and contradictory valuation reports were likewise insufficient to support protective and substantive property additions. By contrast, undisclosed rental income admitted in search was sustained in the absence of any evidence that it belonged to an HUF. Stock shortages supported a limited gross profit addition, and for unaccounted sales in the liquor business the profit element was restricted to 3%, with separate additions for alleged purchases deleted.
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      ActsIncome Tax
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