https://www.taxtmi.com/caselaws?id=793901 An informant reward under CBDT's 2007 reward guidelines is discretionary and ex gratia, so it cannot be judicially enhanced merely because the claimant seeks a higher amount. The final fixation, made after reconsideration of the material and weightage factors linked to the information and resulting recovery, was not disturbed because no manifest illegality or patent arbitrariness was shown. The claimant's prior undertaking not to challenge the decision also weighed against interference. The challenge to enhancement of the reward was therefore rejected, and no enforceable right to a higher reward was recognised. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793901 An informant reward under CBDT's 2007 reward guidelines is discretionary and ex gratia, so it cannot be judicially enhanced merely because the claimant seeks a higher amount. The final fixation, made after reconsideration of the material and weightage factors linked to the information and resulting recovery, was not disturbed because no manifest illegality or patent arbitrariness was shown. The claimant's prior undertaking not to challenge the decision also weighed against interference. The challenge to enhancement of the reward was therefore rejected, and no enforceable right to a higher reward was recognised. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793901