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    September 15, 2026   Case Laws Income Tax
    Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
    September 15, 2026   Case Laws Income Tax
    Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
    September 15, 2026   Case Laws Income Tax
    Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
    September 15, 2026   Case Laws Income Tax
    Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
    September 15, 2026   Case Laws Income Tax
    Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
    September 15, 2026   Case Laws Income Tax
    Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
    September 15, 2026   Case Laws Income Tax
    Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
    September 14, 2026   Notifications Income Tax
    Depository SFT reporting requires half-yearly transaction data, capital-gain classification, secure filing, and corrections for inaccurate submissions...
    September 14, 2026   Notifications Income Tax
    Mutual fund capital-gains reporting requires RTAs to submit validated half-yearly SFT data and correct inaccuracies through revised statements.
    September 14, 2026   Case Laws Income Tax
    Interest waiver requires a pre-existing jurisdictional ruling and payment of principal tax; excess demand interest may be refunded.
    September 14, 2026   Case Laws Income Tax
    Penalty jurisdiction under cash loan restrictions cannot support revision where assessments predate the Assessing Officer's authority.
    September 14, 2026   Case Laws Income Tax
    Obsolete inventory valuation at net realisable value stands where the Revenue lacks evidence of a higher recoverable amount.
    September 14, 2026   Case Laws Income Tax
    Survey surrender income from business cash and stock discrepancies attracts normal business tax rates, not enhanced taxation retrospectively.
    September 14, 2026   Case Laws Income Tax
    Recorded business receipts cannot be treated as unexplained money when cash deposits remain within disclosed book balances.
    September 14, 2026   Case Laws Income Tax
    Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
    September 14, 2026   Case Laws Income Tax
    Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
    September 14, 2026   Case Laws Income Tax
    Documentary proof of inherited jewellery defeats unexplained-income additions, while duplicate HUF brokerage lacks capital-gains deductibility.
    September 14, 2026   Case Laws Income Tax
    Charitable donations qualify as deductions from income from other sources when made to advance the entity's objects.
    September 14, 2026   Case Laws Income Tax
    Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
    September 14, 2026   Case Laws Income Tax
    Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
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All › Income Tax › Income Tax - 2026
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September 15, 2026   Case Laws Income Tax
Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported profit additions.
September 15, 2026   Case Laws Income Tax
Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
September 15, 2026   Case Laws Income Tax
Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
September 15, 2026   Case Laws Income Tax
Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
September 15, 2026   Case Laws Income Tax
Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
September 15, 2026   Case Laws Income Tax
Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
September 15, 2026   Case Laws Income Tax
Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
September 14, 2026   Notifications Income Tax
Depository SFT reporting requires half-yearly transaction data, capital-gain classification, secure filing, and corrections for inaccurate submissions.
September 14, 2026   Notifications Income Tax
Mutual fund capital-gains reporting requires RTAs to submit validated half-yearly SFT data and correct inaccuracies through revised statements.
September 14, 2026   Case Laws Income Tax
Interest waiver requires a pre-existing jurisdictional ruling and payment of principal tax; excess demand interest may be refunded.
September 14, 2026   Case Laws Income Tax
Penalty jurisdiction under cash loan restrictions cannot support revision where assessments predate the Assessing Officer's authority.
September 14, 2026   Case Laws Income Tax
Obsolete inventory valuation at net realisable value stands where the Revenue lacks evidence of a higher recoverable amount.
September 14, 2026   Case Laws Income Tax
Survey surrender income from business cash and stock discrepancies attracts normal business tax rates, not enhanced taxation retrospectively.
September 14, 2026   Case Laws Income Tax
Recorded business receipts cannot be treated as unexplained money when cash deposits remain within disclosed book balances.
September 14, 2026   Case Laws Income Tax
Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
September 14, 2026   Case Laws Income Tax
Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
September 14, 2026   Case Laws Income Tax
Documentary proof of inherited jewellery defeats unexplained-income additions, while duplicate HUF brokerage lacks capital-gains deductibility.
September 14, 2026   Case Laws Income Tax
Charitable donations qualify as deductions from income from other sources when made to advance the entity's objects.
September 14, 2026   Case Laws Income Tax
Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
September 14, 2026   Case Laws Income Tax
Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.

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