DCF share valuation under Rule 11UA cannot be replaced by later actual results or NAV method in section 56(2)(viib) disputes.
TDS credit cannot be denied after rectification grants it; consequential interest under sections 234A and 234B was deleted.
GST and excise duty refund under an industrial policy treated as capital receipt, not taxable, on merits.
ITAT on transfer pricing, deduction claims and disallowances: corporate guarantee, section 14A, MAT, freebies, and employee contributions
Unexplained investment addition deleted where third-party data lacked corroboration and assessee's records did not support alleged purchases.
Section 270A penalty fails where a bona fide deduction claim is disallowed and the penalty order omits the applicable limb.
Agricultural land within immovable property rules sustains addition under section 56(2)(x), and DVO valuation challenge fails.
Source of income, DTAA fee for technical services, and DRP jurisdiction shaped the tribunal's mixed outcome.
Banking receipt under collaboration agreement is not unexplained cash credit when identity, creditworthiness and genuineness are proved.
Search assessment jurisdiction and corroboration standards shape additions, commission estimation, cash presumptions, and jewellery claims.
Residential status and jurisdictional objection must be decided before final assessment; unresolved issue led to remand.
Rule 7B governs self-grown coffee income, with agricultural and business components separated from purchased coffee processing income.
Cash credit and interest disallowance: primary evidence shifts the onus, while incomplete loan records were remanded for reconsideration.
Third-party search material requires section 153C route; reassessment under section 147 was held invalid
Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
TaxTMI 
TaxTMI 
of 1986 
