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    December 16, 2025   Case Laws Income Tax
    Tax authority confirms income additions on s.41(1) cessation of liability and unexplained purchase expenditure, assessee appeal rejected
    December 16, 2025   Case Laws Income Tax
    Deduction u/s54F allowed as under-construction villas not treated as second residential house; Revenue appeal dismissed
    December 16, 2025   Case Laws Income Tax
    Charitable trust not denied Sections 11 and 12 exemption for delayed Form 10B; procedural lapse cured
    December 16, 2025   Case Laws Income Tax
    TP order u/s 92CA(3) held time barred; one-day delay invalidates adjustment, entire transfer pricing addition deleted
    December 16, 2025   Case Laws Income Tax
    ITAT deletes penalty u/s 271B as no books maintained, holds audit requirement u/s 44AB not attracted
    December 15, 2025   Case Laws Income Tax
    Tax authority's additions for cash, jewellery, bogus purchases and TP adjustment on AOP deleted; banking records, arbitral award accepted
    December 15, 2025   Case Laws Income Tax
    ITAT settles 80IE allocation, treats excise refund as 2(24)(xviii) income in 115JB MAT book-computation while sustaining promo expense disallowance
    December 15, 2025   Case Laws Income Tax
    Seized records and WhatsApp chats insufficient for additions; third-party investments, loans and purchases not taxable u/ss 69A, 68, 292C
    December 15, 2025   Case Laws Income Tax
    LTCG on BILT shares: assessee allowed previous owner's cost, indexation from 1.4.1981 u/ss 2(1B), 2(19AA)
    December 15, 2025   Case Laws Income Tax
    Addition for alleged land on-money u/s 69B r.w.s. 115BBE deleted as loose sheets termed dumb documents
    December 15, 2025   Case Laws Income Tax
    Interest on enhanced land compensation u/s28 held exempt as compensation u/s10(37); s.56(2)(viii) inapplicable
    December 15, 2025   Case Laws Income Tax
    No transfer u/s 2(47) on the date of sales agreement; capital gains taxable only in year of full consideration receipt
    December 13, 2025   Case Laws Income Tax
    Revenue appeal fails as assessee allowed set off of short-term capital loss against long-term gains, applying consistency principle
    December 13, 2025   Case Laws Income Tax
    Rebate u/s 87A allowed on debt LTCG; s.112A(6) bar confined to equity gains u/s112A
    December 13, 2025   Case Laws Income Tax
    Deemed dividend addition under s. 2(22)(e) quashed for breaching limited scrutiny norms and lacking substantive basis
    December 13, 2025   Case Laws Income Tax
    Revision u/s 263 for AY 2020-21 upheld over unexamined goodwill depreciation; DIN-related objection also rejected
    December 13, 2025   Case Laws Income Tax
    Tax appeal partly succeeds: housing loan s.24(b), s.80C denied; s.68 loans, s.43B GST remanded for verification
    December 13, 2025   Case Laws Income Tax
    Assessee's appeal dismissed as s.263 revision upheld, reassessment timely and PF/ESI disallowance mandated u/s36(1)(va)
    December 13, 2025   Case Laws Income Tax
    Appeal Dismissed as Time-Barred; No Condonation for 562-Day Delay Despite Defective Section 271(1)(c) Penalty Notice
    December 13, 2025   Case Laws Income Tax
    Appellate ruling upholds 10B deduction, bars 14A-Rule 8D for 115JB, excludes mismatched TP comparables, allows enhancement
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December 16, 2025   Case Laws Income Tax
Tax authority confirms income additions on s.41(1) cessation of liability and unexplained purchase expenditure, assessee appeal rejected
December 16, 2025   Case Laws Income Tax
Deduction u/s54F allowed as under-construction villas not treated as second residential house; Revenue appeal dismissed
December 16, 2025   Case Laws Income Tax
Charitable trust not denied Sections 11 and 12 exemption for delayed Form 10B; procedural lapse cured
December 16, 2025   Case Laws Income Tax
TP order u/s 92CA(3) held time barred; one-day delay invalidates adjustment, entire transfer pricing addition deleted
December 16, 2025   Case Laws Income Tax
ITAT deletes penalty u/s 271B as no books maintained, holds audit requirement u/s 44AB not attracted
December 15, 2025   Case Laws Income Tax
Tax authority's additions for cash, jewellery, bogus purchases and TP adjustment on AOP deleted; banking records, arbitral award accepted
December 15, 2025   Case Laws Income Tax
ITAT settles 80IE allocation, treats excise refund as 2(24)(xviii) income in 115JB MAT book-computation while sustaining promo expense disallowance
December 15, 2025   Case Laws Income Tax
Seized records and WhatsApp chats insufficient for additions; third-party investments, loans and purchases not taxable u/ss 69A, 68, 292C
December 15, 2025   Case Laws Income Tax
LTCG on BILT shares: assessee allowed previous owner's cost, indexation from 1.4.1981 u/ss 2(1B), 2(19AA)
December 15, 2025   Case Laws Income Tax
Addition for alleged land on-money u/s 69B r.w.s. 115BBE deleted as loose sheets termed dumb documents
December 15, 2025   Case Laws Income Tax
Interest on enhanced land compensation u/s28 held exempt as compensation u/s10(37); s.56(2)(viii) inapplicable
December 15, 2025   Case Laws Income Tax
No transfer u/s 2(47) on the date of sales agreement; capital gains taxable only in year of full consideration receipt
December 13, 2025   Case Laws Income Tax
Revenue appeal fails as assessee allowed set off of short-term capital loss against long-term gains, applying consistency principle
December 13, 2025   Case Laws Income Tax
Rebate u/s 87A allowed on debt LTCG; s.112A(6) bar confined to equity gains u/s112A
December 13, 2025   Case Laws Income Tax
Deemed dividend addition under s. 2(22)(e) quashed for breaching limited scrutiny norms and lacking substantive basis
December 13, 2025   Case Laws Income Tax
Revision u/s 263 for AY 2020-21 upheld over unexamined goodwill depreciation; DIN-related objection also rejected
December 13, 2025   Case Laws Income Tax
Tax appeal partly succeeds: housing loan s.24(b), s.80C denied; s.68 loans, s.43B GST remanded for verification
December 13, 2025   Case Laws Income Tax
Assessee's appeal dismissed as s.263 revision upheld, reassessment timely and PF/ESI disallowance mandated u/s36(1)(va)
December 13, 2025   Case Laws Income Tax
Appeal Dismissed as Time-Barred; No Condonation for 562-Day Delay Despite Defective Section 271(1)(c) Penalty Notice
December 13, 2025   Case Laws Income Tax
Appellate ruling upholds 10B deduction, bars 14A-Rule 8D for 115JB, excludes mismatched TP comparables, allows enhancement

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