dubey

Penalty u/s 271AAB(1A) can’t be levied on income offered during search in the absence of any incriminating material, as such income does not qualify as “undisclosed income” under the statutory definition.

by

Levy of Penalty under Section 271AAB(1A) Scope of “Undisclosed Income” – Absence of Incriminating Material Case:  Shri Srinivas Chowdary Vallabhaneni Forum:  ITAT Hyderabad Appeal No.:  ITA No. 1461/Hyd/2025 Date of Order:  19 December 2025 Core Issue: Whether penalty under section 271AAB(1A) of the Income-tax Act, 1961 can be levied on income offered during search proceedings, … Read more

Accused Released After 24 Years of Incarceration Owing to Judicial Laxity: Allahabad High Court

by

The Allahabad High Court, while acquitting an accused who had remained in prison for nearly 24 years in a dacoity case, has categorically held that an accused cannot be convicted solely on the basis of an ‘admission’ made under Section 313 of the Code of Criminal Procedure (Now Section 351, BNSS) unless the prosecution leads … Read more

TDS laibility u/s 195 of Indian Income Tax Act, 1961 on Overseas Commission

by

  Whether commission paid by an export-oriented assessee to non-resident agents, for services rendered outside India, can be disallowed under section 37(1) of the Income-tax Act, 1961 on the ground of alleged lack of genuineness and non-deduction of tax at source, despite the commission being an essential and integral part of the export business and … Read more

Excluding one legal heir from the property does not render a will invalid: Supreme Court

by

The Supreme Court, while delivering an important judgment in a family dispute relating to the partition of a father’s property, has clarified that if a will is proved in accordance with law, it cannot be treated as suspicious merely on the ground that one legal heir has been excluded from it. The Supreme Court said … Read more

Nature of Expenditure – Non-Compete Fee Capital or Revenue, Allowability of Depreciation under Section 32(1)(ii)

by

Nature of Expenditure – Non-Compete Fee Capital or Revenue | Allowability of Depreciation under Section 32(1)(ii) Sharp Business System (India) Pvt. Ltd. v. Commissioner of Income Tax Supreme Court | Civil Appeal No. 4072 of 2014 & batch Judgment dated: 19 December 2025 I. Issues for Consideration (Para 5) 1.Whether non-compete fee paid by an … Read more

Constitutional Lapse – Court Strikes Down Detention Order: Jammu & Kashmir and Ladakh High Court

by

The High Court of Jammu & Kashmir and Ladakh, reinforcing the procedural safeguards enshrined in the Constitution, has quashed the preventive detention (PSA) order passed by the District Magistrate, Doda, on 10 April 2025 against Mohd. Rafi alias Pinka and directed his immediate release. The order was passed by a single bench of Justice Vinod … Read more

Quashed insensitive order against widow of teacher who died during COVID duty: Allahabad High Court

by

  The Allahabad High Court has set aside the order of the District Magistrate, Etawah, which had denied ex-gratia compensation of ₹30 lakh to the wife of Lecturer Kaushal Kishore, who died after contracting COVID-19 while performing duty during the 2021 three-tier Panchayat elections. The Court held that the authority had arbitrarily rejected the claim … Read more

Release of undetrials in prolonged incarceration not permissible without UTRC recommendation: Allahabad High Court

by

The Allahabad High Court has held that in cases of long-term incarceration of undertrial prisoners, automatic release cannot be claimed solely on the basis of Section 479 of BNSS, i.e., on the ground of having undergone a substantial portion of the maximum punishment. Such a claim becomes valid only when the Undertrial Review Committee (UTRC) … Read more

Quashed the second punishment order imposed on an employee already been punished on the same set of facts: Allahabad High Court

by

The Allahabad High Court, while clarifying the principle of double jeopardy in service rules, has held that awarding a second punishment to an employee on the basis of the same allegations and facts is not only illegal but also a serious violation of the principles of natural justice. The Court observed that – “It is … Read more

Court cannot act as investigating agencies: Allahabad High Court

by

The Allahabad High Court, while dismissing a petition filed by an Executive Engineer of the Uttar Pradesh Jal Nigam in a case registered under the Prevention of Corruption Act relating to disproportionate assets, made it clear that the Court cannot direct the investigating authorities as to which documents they must accept, which evidence they should … Read more