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    May 8, 2026   Case Laws Income Tax
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    May 8, 2026   Case Laws Income Tax
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    May 8, 2026   Case Laws Income Tax
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    May 8, 2026   Case Laws Income Tax
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    May 8, 2026   Case Laws Income Tax
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    May 8, 2026   Case Laws Income Tax
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    May 8, 2026   Case Laws Income Tax
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    May 8, 2026   Case Laws Income Tax
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    May 8, 2026   Case Laws Income Tax
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    May 8, 2026   Case Laws Income Tax
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
    May 7, 2026   Case Laws Income Tax
    Genuine hardship in delayed refund returns must be properly assessed; mechanical rejection of condonation was set aside.
    May 7, 2026   Case Laws Income Tax
    DIN omission in penalty notice cured by validation, while cash receipt character under loan or deposit rules was remanded.
    May 7, 2026   Case Laws Income Tax
    Strict limitation for penalty proceedings under tax law barred a delayed section 271C penalty and led to deletion.
    May 7, 2026   Case Laws Income Tax
    Interest disallowance, section 68 loans, and purchase difference additions deleted where business use and documentary support were proved.
    May 7, 2026   Case Laws Income Tax
    Jurisdictional defects in scrutiny and third-party material additions led to annulment of assessment and deletion of estimated income.
    May 7, 2026   Case Laws Income Tax
    Section 40(a)(ia) disallowance applies only to expenditure actually claimed; work-in-progress items need adjustment, not current-year addition.
    May 7, 2026   Case Laws Income Tax
    Section 56(2)(viib) does not apply to CCD conversion where no fresh share consideration is received in the relevant year.
    May 7, 2026   Case Laws Income Tax
    Renewal of charitable registration requires proper jurisdiction and a limited enquiry into genuineness of activities.
    May 7, 2026   Case Laws Income Tax
    Reassessment limitation under new regime: extended reopening period cannot revive a time-barred notice for pre-01.04.2021 years.
    May 7, 2026   Case Laws Income Tax
    Reopening limits and search-based reassessment safeguards defeat invalid notices and regular assessments under the post-2021 regime
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All › Income Tax
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May 8, 2026   Case Laws Income Tax
Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
May 8, 2026   Case Laws Income Tax
Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
May 8, 2026   Case Laws Income Tax
On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
May 8, 2026   Case Laws Income Tax
Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
May 8, 2026   Case Laws Income Tax
Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
May 8, 2026   Case Laws Income Tax
Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
May 8, 2026   Case Laws Income Tax
Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
May 8, 2026   Case Laws Income Tax
Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
May 8, 2026   Case Laws Income Tax
Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
May 8, 2026   Case Laws Income Tax
Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
May 7, 2026   Case Laws Income Tax
Genuine hardship in delayed refund returns must be properly assessed; mechanical rejection of condonation was set aside.
May 7, 2026   Case Laws Income Tax
DIN omission in penalty notice cured by validation, while cash receipt character under loan or deposit rules was remanded.
May 7, 2026   Case Laws Income Tax
Strict limitation for penalty proceedings under tax law barred a delayed section 271C penalty and led to deletion.
May 7, 2026   Case Laws Income Tax
Interest disallowance, section 68 loans, and purchase difference additions deleted where business use and documentary support were proved.
May 7, 2026   Case Laws Income Tax
Jurisdictional defects in scrutiny and third-party material additions led to annulment of assessment and deletion of estimated income.
May 7, 2026   Case Laws Income Tax
Section 40(a)(ia) disallowance applies only to expenditure actually claimed; work-in-progress items need adjustment, not current-year addition.
May 7, 2026   Case Laws Income Tax
Section 56(2)(viib) does not apply to CCD conversion where no fresh share consideration is received in the relevant year.
May 7, 2026   Case Laws Income Tax
Renewal of charitable registration requires proper jurisdiction and a limited enquiry into genuineness of activities.
May 7, 2026   Case Laws Income Tax
Reassessment limitation under new regime: extended reopening period cannot revive a time-barred notice for pre-01.04.2021 years.
May 7, 2026   Case Laws Income Tax
Reopening limits and search-based reassessment safeguards defeat invalid notices and regular assessments under the post-2021 regime

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