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    May 13, 2026   Case Laws Income Tax
    Section 54F exemption cannot be denied for technical non-deposit in the Capital Gain Account Scheme when house investment is otherwise complete.
    May 13, 2026   Case Laws Income Tax
    Penalty initiation requires recorded satisfaction in the assessment order; separate notice could not sustain section 271D penalty.
    May 13, 2026   Case Laws Income Tax
    Environmental charity status under section 2(15) upheld; commercial-receipt threshold and TDS did not defeat registration.
    May 13, 2026   Case Laws Income Tax
    Loan creditworthiness and related-party disallowance issues: tribunal deleted key additions, upheld CSR disallowance, and ordered limited verification...
    May 13, 2026   Case Laws Income Tax
    Search assessment overrides reassessment provisions: post-search notices under regular jurisdiction were quashed as without authority.
    May 13, 2026   Case Laws Income Tax
    Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
    May 13, 2026   Case Laws Income Tax
    Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
    May 13, 2026   Case Laws Income Tax
    Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
    May 13, 2026   Case Laws Income Tax
    Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
    May 13, 2026   Case Laws Income Tax
    TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
    May 13, 2026   Case Laws Income Tax
    Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
    May 13, 2026   Case Laws Income Tax
    Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
    May 13, 2026   Case Laws Income Tax
    Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
    May 12, 2026   Case Laws Income Tax
    Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
    May 12, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
    May 12, 2026   Case Laws Income Tax
    Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
    May 12, 2026   Case Laws Income Tax
    Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
    May 12, 2026   Case Laws Income Tax
    Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
    May 12, 2026   Case Laws Income Tax
    Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
    May 12, 2026   Case Laws Income Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
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Highlights
All › Income Tax
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May 13, 2026   Case Laws Income Tax
Section 54F exemption cannot be denied for technical non-deposit in the Capital Gain Account Scheme when house investment is otherwise complete.
May 13, 2026   Case Laws Income Tax
Penalty initiation requires recorded satisfaction in the assessment order; separate notice could not sustain section 271D penalty.
May 13, 2026   Case Laws Income Tax
Environmental charity status under section 2(15) upheld; commercial-receipt threshold and TDS did not defeat registration.
May 13, 2026   Case Laws Income Tax
Loan creditworthiness and related-party disallowance issues: tribunal deleted key additions, upheld CSR disallowance, and ordered limited verification.
May 13, 2026   Case Laws Income Tax
Search assessment overrides reassessment provisions: post-search notices under regular jurisdiction were quashed as without authority.
May 13, 2026   Case Laws Income Tax
Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
May 13, 2026   Case Laws Income Tax
Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
May 13, 2026   Case Laws Income Tax
Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
May 13, 2026   Case Laws Income Tax
Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
May 13, 2026   Case Laws Income Tax
TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
May 13, 2026   Case Laws Income Tax
Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
May 13, 2026   Case Laws Income Tax
Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
May 13, 2026   Case Laws Income Tax
Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
May 12, 2026   Case Laws Income Tax
Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
May 12, 2026   Case Laws Income Tax
Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
May 12, 2026   Case Laws Income Tax
Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
May 12, 2026   Case Laws Income Tax
Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
May 12, 2026   Case Laws Income Tax
Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
May 12, 2026   Case Laws Income Tax
Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
May 12, 2026   Case Laws Income Tax
Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.

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