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    April 27, 2026   Case Laws Income Tax
    Reasonable cause defeats penalty for non-compliance with statutory notices where ignorance of proceedings is credibly explained.
    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 25, 2026   Case Laws Income Tax
    Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
    April 25, 2026   Case Laws Income Tax
    Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
    April 25, 2026   Case Laws Income Tax
    Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
    April 25, 2026   Case Laws Income Tax
    Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
    April 25, 2026   Case Laws Income Tax
    Residential house test under section 54F: open land was not a house, so deduction remained available.
    April 25, 2026   Case Laws Income Tax
    Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
    April 25, 2026   Case Laws Income Tax
    TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
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April 27, 2026   Case Laws Income Tax
Reasonable cause defeats penalty for non-compliance with statutory notices where ignorance of proceedings is credibly explained.
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 25, 2026   Case Laws Income Tax
Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
April 25, 2026   Case Laws Income Tax
Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
April 25, 2026   Case Laws Income Tax
Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
April 25, 2026   Case Laws Income Tax
Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
April 25, 2026   Case Laws Income Tax
Residential house test under section 54F: open land was not a house, so deduction remained available.
April 25, 2026   Case Laws Income Tax
Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
April 25, 2026   Case Laws Income Tax
TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.

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