Daily Archives: August 28, 2026

Unauthenticated Digital Evidence Lacking Hash Value Integrity and Chain of Custody Cannot Basis Unexplained Additions

By | August 28, 2026
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Unauthenticated Digital Evidence Lacking Hash Value Integrity and Chain of Custody Cannot Basis Unexplained Additions Issue Whether additions made under Sections 69 and 69C based on digital images and WhatsApp conversations retrieved from a third party are legally sustainable when statutory safeguards, hash value verification, and chain of custody under Section 65B of the Evidence… Read More »

Remittances from Non-Resident Relatives into Undisputed NRE Accounts via Banking Channels Cannot Be Taxed as Unexplained Investments

By | August 28, 2026
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Remittances from Non-Resident Relatives into Undisputed NRE Accounts via Banking Channels Cannot Be Taxed as Unexplained Investments Issue Whether additions made under Sections 68 and 69 towards mutual fund investments sourced from overseas remittances by non-resident relatives into an undisputed NRE account via normal banking channels are sustainable in law. Facts Assessment Year: AY 2006-07.… Read More »

Revision Under Section 263 Invalid as Assessing Officer Adopted Possible View Granting Assessee’s Loss Claim

By | August 28, 2026
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Revision Under Section 263 Invalid as Assessing Officer Adopted Possible View Granting Assessee’s Loss Claim Issue Whether the PCIT can exercise revisionary jurisdiction under Section 263 to set aside a completed assessment for fresh inquiry when the Assessing Officer has already taken a plausible view allowing a business loss claim supported by ITAT precedent. Facts… Read More »

Registration and 80G Approval Directed as Eye Camp Activities and Facilities Were Verified Genuine

By | August 28, 2026
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Registration and 80G Approval Directed as Eye Camp Activities and Facilities Were Verified Genuine Issue Whether the rejection of registration under Section 12AB and approval under Section 80G based on procedural accounting deficiencies—despite local verification corroborating genuine charitable activities—was sustainable in law. Facts Nature of Assessee: The assessee-trust is engaged in charitable medical relief activities,… Read More »

Retrospective Application of Enhanced Exemption Limit of Rs. 25 Lakhs Under Section 10(10AA)(ii) Allowed for Leave Encashment

By | August 28, 2026
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Retrospective Application of Enhanced Exemption Limit of Rs. 25 Lakhs Under Section 10(10AA)(ii) Allowed for Leave Encashment Retrospective Application of Enhanced Exemption Limit of Rs. 25 Lakhs Under Section 10(10AA)(ii) Allowed for Leave Encashment Issue Whether the enhanced leave encashment exemption limit of Rs. 25,00,000 introduced via CBDT Notification No. 31/2023 applies retrospectively to Assessment… Read More »

Reimbursing doctor travel, operational surpluses, and unadjudicated regulatory issues do not negate a trust’s genuine charitable status under Section 12AB.

By | August 28, 2026
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Reimbursing doctor travel, operational surpluses, and unadjudicated regulatory issues do not negate a trust’s genuine charitable status under Section 12AB. Reimbursing doctor travel, operational surpluses, and unadjudicated regulatory issues do not negate a trust’s genuine charitable status under Section 12AB. Issue Whether a charitable society running a hospital loses its entitlement to registration under Section… Read More »

Acquisitions made by a father in the name of minor sons fall within statutory exceptions and do not constitute Benami transactions.

By | August 28, 2026
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Acquisitions made by a father in the name of minor sons fall within statutory exceptions and do not constitute Benami transactions. Acquisitions made by a father in the name of minor sons fall within statutory exceptions and do not constitute Benami transactions. Issue Whether property acquisitions made by a father in the name of his… Read More »