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    December 10, 2025   Case Laws Income Tax
    Additions u/ss 68 and 69A quashed as unverified third-party loose sheets treated as dumb documents
    December 10, 2025   Case Laws Income Tax
    Ruling upholds TNMM royalty ALP, allows 10AA and 80JJAA despite delay, limits 14A for 115JB profits
    December 10, 2025   Case Laws Income Tax
    Omnibus s.153D approval invalid; assessment void, cash and jewellery additions deleted, uncertified electronic data rejected u/s65B
    December 10, 2025   Case Laws Income Tax
    Unsigned blank notice u/s 143(2) violating s. 282A(1) voids reassessment u/s 143(3)/147 r.w.s. 263/144B entirely for assessee
    December 10, 2025   Case Laws Income Tax
    Section 263 revision quashed as assessment computation of net LTCG held correct despite narrative error
    December 10, 2025   Case Laws Income Tax
    Deduction u/s 80P(2)(a)(i) and 80P(2)(d) on bank interest remanded for AO's verification, including classification of compulsory investments and relat...
    December 10, 2025   Case Laws Income Tax
    Business advances not unexplained cash credits; s.68 addition deleted, s.148 Explanation 2 procedure breach nullifies third-party documents
    December 9, 2025   Case Laws Income Tax
    Limitation for s. 254(2) rectification runs from service of order; miscellaneous application held timely filed
    December 9, 2025   Case Laws Income Tax
    JDA not a transfer u/s 2(47)(v) read with section 53A; no LTCG taxable u/s 45(1)
    December 9, 2025   Case Laws Income Tax
    Tax authority restores charity exemption u/s 11,12; holds 12A registration survives transition to 12AB, protecting intervening years
    December 9, 2025   Case Laws Income Tax
    Interest deduction upheld where no fresh loans; nexus under s.57(iii) accepted based on past and subsequent years
    December 9, 2025   Case Laws Income Tax
    Addition under Section 69C for alleged unexplained construction expenditure deleted; loose papers and chats held uncorroborated
    December 9, 2025   Case Laws Income Tax
    Revenue appeal on bogus meat purchases and fund round-tripping dismissed as assessee proved no business activity during year
    December 9, 2025   Case Laws Income Tax
    Assessee's public utility activities held charitable under sections 2(15), 12A; authority directed to grant Form 10AB registration
    December 9, 2025   Case Laws Income Tax
    Tax exemption under s.11 restored; receipts within s.2(15) limit, membership fees not treated as commercial income
    December 9, 2025   Case Laws Income Tax
    Reassessment under s.147 r.w.s.144B quashed for switching from s.50C to s.43CA without recorded reasons on file
    December 9, 2025   Case Laws Income Tax
    Excise Duty Waivers Excluded from Operating Profit; 10th-Year Exemption Held Capital Receipt under Sections 80-IA(10)/80-IC
    December 9, 2025   Case Laws Income Tax
    ITAT tweaks TP comparables, retains arm's length margin in EDS, remands software segment ALP u/s 92C
    December 9, 2025   Case Laws Income Tax
    Charitable status under sections 12AA, 11 and 12 upheld, arbitrary disallowances and additions deleted
    December 9, 2025   Case Laws Income Tax
    DRP wrongly applied Finance Act 2021 to s.32(1); depreciation, s.28(iv) and TDS disallowances remanded for verification
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All › Income Tax › Income Tax - 2025
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December 10, 2025   Case Laws Income Tax
Additions u/ss 68 and 69A quashed as unverified third-party loose sheets treated as dumb documents
December 10, 2025   Case Laws Income Tax
Ruling upholds TNMM royalty ALP, allows 10AA and 80JJAA despite delay, limits 14A for 115JB profits
December 10, 2025   Case Laws Income Tax
Omnibus s.153D approval invalid; assessment void, cash and jewellery additions deleted, uncertified electronic data rejected u/s65B
December 10, 2025   Case Laws Income Tax
Unsigned blank notice u/s 143(2) violating s. 282A(1) voids reassessment u/s 143(3)/147 r.w.s. 263/144B entirely for assessee
December 10, 2025   Case Laws Income Tax
Section 263 revision quashed as assessment computation of net LTCG held correct despite narrative error
December 10, 2025   Case Laws Income Tax
Deduction u/s 80P(2)(a)(i) and 80P(2)(d) on bank interest remanded for AO's verification, including classification of compulsory investments and related expenses
December 10, 2025   Case Laws Income Tax
Business advances not unexplained cash credits; s.68 addition deleted, s.148 Explanation 2 procedure breach nullifies third-party documents
December 9, 2025   Case Laws Income Tax
Limitation for s. 254(2) rectification runs from service of order; miscellaneous application held timely filed
December 9, 2025   Case Laws Income Tax
JDA not a transfer u/s 2(47)(v) read with section 53A; no LTCG taxable u/s 45(1)
December 9, 2025   Case Laws Income Tax
Tax authority restores charity exemption u/s 11,12; holds 12A registration survives transition to 12AB, protecting intervening years
December 9, 2025   Case Laws Income Tax
Interest deduction upheld where no fresh loans; nexus under s.57(iii) accepted based on past and subsequent years
December 9, 2025   Case Laws Income Tax
Addition under Section 69C for alleged unexplained construction expenditure deleted; loose papers and chats held uncorroborated
December 9, 2025   Case Laws Income Tax
Revenue appeal on bogus meat purchases and fund round-tripping dismissed as assessee proved no business activity during year
December 9, 2025   Case Laws Income Tax
Assessee's public utility activities held charitable under sections 2(15), 12A; authority directed to grant Form 10AB registration
December 9, 2025   Case Laws Income Tax
Tax exemption under s.11 restored; receipts within s.2(15) limit, membership fees not treated as commercial income
December 9, 2025   Case Laws Income Tax
Reassessment under s.147 r.w.s.144B quashed for switching from s.50C to s.43CA without recorded reasons on file
December 9, 2025   Case Laws Income Tax
Excise Duty Waivers Excluded from Operating Profit; 10th-Year Exemption Held Capital Receipt under Sections 80-IA(10)/80-IC
December 9, 2025   Case Laws Income Tax
ITAT tweaks TP comparables, retains arm's length margin in EDS, remands software segment ALP u/s 92C
December 9, 2025   Case Laws Income Tax
Charitable status under sections 12AA, 11 and 12 upheld, arbitrary disallowances and additions deleted
December 9, 2025   Case Laws Income Tax
DRP wrongly applied Finance Act 2021 to s.32(1); depreciation, s.28(iv) and TDS disallowances remanded for verification

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