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    June 2, 2026   Case Laws Income Tax
    Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.
    June 2, 2026   Case Laws Income Tax
    Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
    June 2, 2026   Case Laws Income Tax
    Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
    June 2, 2026   Case Laws Income Tax
    Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
    June 2, 2026   Case Laws Income Tax
    Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
    June 2, 2026   Case Laws Income Tax
    Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
    June 2, 2026   Case Laws Income Tax
    Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
    June 2, 2026   Case Laws Income Tax
    Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
    June 2, 2026   Case Laws Income Tax
    Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
    June 1, 2026   Case Laws Income Tax
    Limitation for reassessment notice: adjournment time under section 148A(b) excluded, and deemed reply date upheld.
    June 1, 2026   Case Laws Income Tax
    Section 54F deduction for under-construction flat upheld despite delayed registration after substantial timely payment.
    June 1, 2026   Case Laws Income Tax
    Arm's length remuneration bars further profit attribution to a dependent agent PE, while refund interest requires factual verification.
    June 1, 2026   Case Laws Income Tax
    Treaty-exempt capital gains cannot absorb share-sale losses; carry forward of long-term capital loss must be recomputed.
    June 1, 2026   Case Laws Income Tax
    Cost of improvement and section 54 relief upheld for habitable flat works, multiple homes, and capital gains deposit.
    June 1, 2026   Case Laws Income Tax
    Fair market value as on 01.04.1981 cannot be reduced through valuation reference when supported by a registered valuer's report.
    June 1, 2026   Case Laws Income Tax
    Unified peak credit applies to seized cash ledgers; reassessment and use of third-party seized material were upheld.
    June 1, 2026   Case Laws Income Tax
    Transfer pricing penalty under section 271G fails when the underlying adjustment is deleted and the foundation disappears.
    June 1, 2026   Case Laws Income Tax
    Transfer pricing on intra-group services cannot be benchmarked at nil without prescribed comparables, the Tribunal holds.
    June 1, 2026   Case Laws Income Tax
    TDS on leave travel concession payments cannot trigger default liability where subsisting court directions barred deduction.
    June 1, 2026   Case Laws Income Tax
    Prospective operation of section 115BBE bars enhanced tax rate on surrendered income from a pre-amendment survey.
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All › Income Tax
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June 2, 2026   Case Laws Income Tax
Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.
June 2, 2026   Case Laws Income Tax
Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
June 2, 2026   Case Laws Income Tax
Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
June 2, 2026   Case Laws Income Tax
Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
June 2, 2026   Case Laws Income Tax
Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
June 2, 2026   Case Laws Income Tax
Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
June 2, 2026   Case Laws Income Tax
Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
June 2, 2026   Case Laws Income Tax
Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
June 2, 2026   Case Laws Income Tax
Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
June 1, 2026   Case Laws Income Tax
Limitation for reassessment notice: adjournment time under section 148A(b) excluded, and deemed reply date upheld.
June 1, 2026   Case Laws Income Tax
Section 54F deduction for under-construction flat upheld despite delayed registration after substantial timely payment.
June 1, 2026   Case Laws Income Tax
Arm's length remuneration bars further profit attribution to a dependent agent PE, while refund interest requires factual verification.
June 1, 2026   Case Laws Income Tax
Treaty-exempt capital gains cannot absorb share-sale losses; carry forward of long-term capital loss must be recomputed.
June 1, 2026   Case Laws Income Tax
Cost of improvement and section 54 relief upheld for habitable flat works, multiple homes, and capital gains deposit.
June 1, 2026   Case Laws Income Tax
Fair market value as on 01.04.1981 cannot be reduced through valuation reference when supported by a registered valuer's report.
June 1, 2026   Case Laws Income Tax
Unified peak credit applies to seized cash ledgers; reassessment and use of third-party seized material were upheld.
June 1, 2026   Case Laws Income Tax
Transfer pricing penalty under section 271G fails when the underlying adjustment is deleted and the foundation disappears.
June 1, 2026   Case Laws Income Tax
Transfer pricing on intra-group services cannot be benchmarked at nil without prescribed comparables, the Tribunal holds.
June 1, 2026   Case Laws Income Tax
TDS on leave travel concession payments cannot trigger default liability where subsisting court directions barred deduction.
June 1, 2026   Case Laws Income Tax
Prospective operation of section 115BBE bars enhanced tax rate on surrendered income from a pre-amendment survey.

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