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    October 10, 2026   Case Laws Income Tax
    Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax app...
    October 10, 2026   Case Laws Income Tax
    Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
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    TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
    October 10, 2026   Case Laws Income Tax
    Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
    October 10, 2026   Case Laws Income Tax
    Kachha Arhatia turnover excludes principals' agency sales; mechanical GST comparisons cannot support book rejection or arbitrary profit estimation.
    October 10, 2026   Case Laws Income Tax
    Reasonable cause defence in delayed financial transaction statements requires merits examination before penalty is sustained.
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    Exempt-income expenditure disallowance remains capped at exempt income, preventing further adjustment where voluntary disallowance already matches it.
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    Interest deduction on overdrafts requires a proven direct nexus with fixed-deposit income, failing which the claim is disallowed.
    October 10, 2026   Case Laws Income Tax
    Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
    October 10, 2026   Case Laws Income Tax
    Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
    October 10, 2026   Case Laws Income Tax
    Interest-free own funds negate advance disallowance; share-premium credits require investor-wise verification under the applicable statutory framework...
    October 10, 2026   Case Laws Income Tax
    Limited-scrutiny assessments restrict tax inquiries, preventing revision for unexamined issues beyond the selected verification scope unless formally ...
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    October 10, 2026   Case Laws Income Tax
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October 10, 2026   Case Laws Income Tax
Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax appeals.
October 10, 2026   Case Laws Income Tax
Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
October 10, 2026   Case Laws Money Laundering
Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
October 10, 2026   Case Laws Income Tax
Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
October 10, 2026   Case Laws Income Tax
Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
October 10, 2026   Case Laws Income Tax
Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
October 10, 2026   Case Laws Income Tax
Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
October 10, 2026   Case Laws Income Tax
TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
October 10, 2026   Case Laws Income Tax
Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
October 10, 2026   Case Laws Income Tax
Kachha Arhatia turnover excludes principals' agency sales; mechanical GST comparisons cannot support book rejection or arbitrary profit estimation.
October 10, 2026   Case Laws Income Tax
Reasonable cause defence in delayed financial transaction statements requires merits examination before penalty is sustained.
October 10, 2026   Case Laws Income Tax
Exempt-income expenditure disallowance remains capped at exempt income, preventing further adjustment where voluntary disallowance already matches it.
October 10, 2026   Case Laws Income Tax
Interest deduction on overdrafts requires a proven direct nexus with fixed-deposit income, failing which the claim is disallowed.
October 10, 2026   Case Laws Income Tax
Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's hands.
October 10, 2026   Case Laws Income Tax
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional benchmarking.
October 10, 2026   Case Laws Income Tax
Interest-free own funds negate advance disallowance; share-premium credits require investor-wise verification under the applicable statutory framework.
October 10, 2026   Case Laws Income Tax
Limited-scrutiny assessments restrict tax inquiries, preventing revision for unexamined issues beyond the selected verification scope unless formally converted.
October 10, 2026   Case Laws Income Tax
Business loan waiver qualifies as a revenue loss when the advance is integral to ordinary business activity.
October 10, 2026   Case Laws Income Tax
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for general insurers.
October 10, 2026   Case Laws Benami Property
Benami procedural amendments apply retrospectively, while enhanced penalties remain prospective and voluntary statements can establish beneficial ownership.

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Income Tax

Section 153C limitation requires the six-year look-back period...

Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.

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Income Tax October 5, 2026 Case Laws HC
Section 153C limitation requires the six-year look-back period to be calculated from the assessment year immediately preceding the year in which the satisfaction note is recorded. Where the satisfaction note was recorded in AY 2023-24, the period extended only to AY 2017-18; AY 2016-17 lay outside it. The notice for AY 2016-17 was therefore time-barred and quashed, and the writ petition succeeded.
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