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    May 12, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case Laws Income Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case Laws Income Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case Laws Income Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 11, 2026   Case Laws Income Tax
    Substantive compliance for section 115BAA allowed; procedural delay in filing Form No. 10-IC could not defeat the concessional regime.
    May 11, 2026   Case Laws Income Tax
    Reassessment cannot rest on material already examined; reopening on the same interest income mismatch was quashed for lack of fresh information.
    May 11, 2026   Case Laws Income Tax
    Bona fide belief on capital gains treatment constituted reasonable cause, so audit penalty was deleted.
    May 11, 2026   Case Laws Income Tax
    Commercial expediency justified medical reimbursement to a key employee-director, making the company's expense deductible.
    May 11, 2026   Case Laws Income Tax
    Penalty limitation under section 275(1)(c): ITAT held time runs from the Assessing Officer's reference, quashing the penalty.
    May 11, 2026   Case Laws Income Tax
    Treaty-rate relief for dividend distribution tax and allowance of corporate club membership as business expenditure
    May 11, 2026   Case Laws Income Tax
    Depreciation on goodwill allowed where the amendment excluding goodwill was held prospective and inapplicable to the year in question.
    May 11, 2026   Case Laws Income Tax
    Binding interim judicial directions protected the assessee from TDS default and consequential interest on leave travel concession payments.
    May 11, 2026   Case Laws Income Tax
    Consequential penalty under section 271(1)(c) fails when the underlying quantum addition has already been deleted.
    May 11, 2026   Case Laws Income Tax
    Charitable exemption sustained where royalty and sponsorship receipts were held incidental to sports promotion, not business activity.
    May 11, 2026   Case Laws Income Tax
    Reassessment jurisdiction fails when the recorded reason is not sustained and a different disallowance is added instead.
    May 11, 2026   Case Laws Income Tax
    Forex loss on FCCBs treated as revenue, but delayed PF and ESI employee contributions remained disallowable.
    May 11, 2026   Case Laws Income Tax
    Revocable securitisation trust treatment upheld, with income taxable in beneficiaries' hands and not in the trust's own assessment.
    May 9, 2026   Case Laws Income Tax
    Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
    May 9, 2026   Case Laws Income Tax
    Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
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All › Income Tax
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May 12, 2026   Case Laws Income Tax
Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
May 12, 2026   Case Laws Income Tax
DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
May 12, 2026   Case Laws Income Tax
Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
May 12, 2026   Case Laws Income Tax
Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
May 12, 2026   Case Laws Income Tax
Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
May 11, 2026   Case Laws Income Tax
Substantive compliance for section 115BAA allowed; procedural delay in filing Form No. 10-IC could not defeat the concessional regime.
May 11, 2026   Case Laws Income Tax
Reassessment cannot rest on material already examined; reopening on the same interest income mismatch was quashed for lack of fresh information.
May 11, 2026   Case Laws Income Tax
Bona fide belief on capital gains treatment constituted reasonable cause, so audit penalty was deleted.
May 11, 2026   Case Laws Income Tax
Commercial expediency justified medical reimbursement to a key employee-director, making the company's expense deductible.
May 11, 2026   Case Laws Income Tax
Penalty limitation under section 275(1)(c): ITAT held time runs from the Assessing Officer's reference, quashing the penalty.
May 11, 2026   Case Laws Income Tax
Treaty-rate relief for dividend distribution tax and allowance of corporate club membership as business expenditure
May 11, 2026   Case Laws Income Tax
Depreciation on goodwill allowed where the amendment excluding goodwill was held prospective and inapplicable to the year in question.
May 11, 2026   Case Laws Income Tax
Binding interim judicial directions protected the assessee from TDS default and consequential interest on leave travel concession payments.
May 11, 2026   Case Laws Income Tax
Consequential penalty under section 271(1)(c) fails when the underlying quantum addition has already been deleted.
May 11, 2026   Case Laws Income Tax
Charitable exemption sustained where royalty and sponsorship receipts were held incidental to sports promotion, not business activity.
May 11, 2026   Case Laws Income Tax
Reassessment jurisdiction fails when the recorded reason is not sustained and a different disallowance is added instead.
May 11, 2026   Case Laws Income Tax
Forex loss on FCCBs treated as revenue, but delayed PF and ESI employee contributions remained disallowable.
May 11, 2026   Case Laws Income Tax
Revocable securitisation trust treatment upheld, with income taxable in beneficiaries' hands and not in the trust's own assessment.
May 9, 2026   Case Laws Income Tax
Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
May 9, 2026   Case Laws Income Tax
Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.

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