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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Income Tax

        2025 (7) TMI 1319 - SCH - Income Tax

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        Special leave petition dismissed as rental income from companies qualifies as profits under section 10A The SC dismissed a special leave petition regarding profits derived under section 10A. The case involved an assessee claiming income from rental receipts ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Special leave petition dismissed as rental income from companies qualifies as profits under section 10A

                              The SC dismissed a special leave petition regarding profits derived under section 10A. The case involved an assessee claiming income from rental receipts from two companies. The Tribunal had allowed the assessee's claim that rental income qualified as profits under section 10A. The Karnataka HC upheld this decision. The SC declined to interfere with the HC's order, citing its earlier decision in a related matter involving one of the tenant companies. The petition was dismissed without further consideration, effectively confirming that rental income from the specified companies could be treated as eligible profits under the relevant tax provision.


                              The Supreme Court, in an order authored by Hon'ble Justices Surya Kant and Joymalya Bagchi, condoned delay due to the case's peculiar facts but declined to interfere with the impugned High Court of Karnataka order dated 22.11.2022. Relying on the precedent set in the Court's order dated 05.08.2024 in Diary No.25767/2024 (Pr. Commissioner Of Income Tax & Anr. vs. M/s Infosys Ltd.), the Court dismissed the Special Leave Petition and disposed of all pending applications.

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