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    December 5, 2025   Case Laws Income Tax
    Delay in filing Form 10BB held procedural; CIT(A) can condone under s.251, exemption under ss.11,12 restored
    December 5, 2025   Case Laws Income Tax
    Reassessment u/s 147 quashed; ITAT limits accommodation entry commission rates and excludes intra-group transactions from estimation
    December 5, 2025   Case Laws Income Tax
    ITAT quashes reassessment under section 143(3); allows late delivery charges as deductible business expense under section 37
    December 5, 2025   Case Laws Income Tax
    ITAT affirms LTCG deduction under Section 48(1) for encumbrance settlement and mortgage discharge; excludes diverted sale proceeds
    December 4, 2025   Notifications Income Tax
    Central Government grants section 80G(2)(b) tax benefits for specified temple renovation donations up to fifty crore till 2030
    December 4, 2025   Case Laws Income Tax
    Assessment under Section 153A invalid without incriminating search material; foreign bank base note post-search insufficient evidence
    December 4, 2025   Case Laws Income Tax
    Defective Section 143(2) Notice Lacking Scrutiny Type Held Invalid; Assessment Quashed for Breach of CBDT Instructions
    December 4, 2025   Case Laws Income Tax
    Appeal allowed on interest disallowance u/s 36(1)(iii); share premium u/s 56(2)(b)(viib) remanded for Rule 11UA valuation
    December 4, 2025   Case Laws Income Tax
    Bogus purchase addition quashed as reliance on third party statement without cross-examination violates natural justice
    December 4, 2025   Case Laws Income Tax
    Reassessment under s.147 quashed; land held agricultural, no capital gains, s.54B relief allowed despite Bombay Tenancy issues
    December 4, 2025   Case Laws Income Tax
    Disallowance under Section 40(a)(ia) deleted as AO presumed TDS liability under Section 194J without specific basis
    December 4, 2025   Case Laws Income Tax
    Secondment reimbursements for non-resident assessee held salary, not FTS under section 9(1)(vii) and Article 12(4) DTAA
    December 4, 2025   Case Laws Income Tax
    Search additions under Section 153A quashed; third-party statements insufficient, mechanical Section 153D approval and 153C mismatch fatal
    December 4, 2025   Case Laws Income Tax
    Revision under Section 263 quashed where AO properly inquired under Sections 153A, 153D on Section 43CA issue
    December 4, 2025   Case Laws Income Tax
    Once Form 10IC Filed, s.115BAA Benefit Continues; CPC Cannot Make Adhoc Additions Under s.143(1) Processing
    December 4, 2025   Case Laws Income Tax
    Form 10B Filed With Return Valid for AY 2019-20; Exemption Under Sections 11 and 12A Restored
    December 3, 2025   Case Laws Income Tax
    s.131 powers affirmed; ss.68, 56(2)(viib) additions deleted; mixed result on s.40A(2), s.36(1)(iii)/(va) interest contributions remand
    December 3, 2025   Case Laws Income Tax
    Reopening notice quashed as s.80P(2)(d) deduction allowed to co-operative society earning interest from co-operative bank
    December 3, 2025   Case Laws Income Tax
    Section 10A deduction upheld; royalty and management fee reallocation to captive units rejected, Revenue appeals dismissed for AYs 2007-08, 2008-09
    December 3, 2025   Case Laws Income Tax
    Notices under Section 153C quashed for lack of incriminating material and nexus with undisclosed income
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All › Income Tax › Income Tax - 2025
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December 5, 2025   Case Laws Income Tax
Delay in filing Form 10BB held procedural; CIT(A) can condone under s.251, exemption under ss.11,12 restored
December 5, 2025   Case Laws Income Tax
Reassessment u/s 147 quashed; ITAT limits accommodation entry commission rates and excludes intra-group transactions from estimation
December 5, 2025   Case Laws Income Tax
ITAT quashes reassessment under section 143(3); allows late delivery charges as deductible business expense under section 37
December 5, 2025   Case Laws Income Tax
ITAT affirms LTCG deduction under Section 48(1) for encumbrance settlement and mortgage discharge; excludes diverted sale proceeds
December 4, 2025   Notifications Income Tax
Central Government grants section 80G(2)(b) tax benefits for specified temple renovation donations up to fifty crore till 2030
December 4, 2025   Case Laws Income Tax
Assessment under Section 153A invalid without incriminating search material; foreign bank base note post-search insufficient evidence
December 4, 2025   Case Laws Income Tax
Defective Section 143(2) Notice Lacking Scrutiny Type Held Invalid; Assessment Quashed for Breach of CBDT Instructions
December 4, 2025   Case Laws Income Tax
Appeal allowed on interest disallowance u/s 36(1)(iii); share premium u/s 56(2)(b)(viib) remanded for Rule 11UA valuation
December 4, 2025   Case Laws Income Tax
Bogus purchase addition quashed as reliance on third party statement without cross-examination violates natural justice
December 4, 2025   Case Laws Income Tax
Reassessment under s.147 quashed; land held agricultural, no capital gains, s.54B relief allowed despite Bombay Tenancy issues
December 4, 2025   Case Laws Income Tax
Disallowance under Section 40(a)(ia) deleted as AO presumed TDS liability under Section 194J without specific basis
December 4, 2025   Case Laws Income Tax
Secondment reimbursements for non-resident assessee held salary, not FTS under section 9(1)(vii) and Article 12(4) DTAA
December 4, 2025   Case Laws Income Tax
Search additions under Section 153A quashed; third-party statements insufficient, mechanical Section 153D approval and 153C mismatch fatal
December 4, 2025   Case Laws Income Tax
Revision under Section 263 quashed where AO properly inquired under Sections 153A, 153D on Section 43CA issue
December 4, 2025   Case Laws Income Tax
Once Form 10IC Filed, s.115BAA Benefit Continues; CPC Cannot Make Adhoc Additions Under s.143(1) Processing
December 4, 2025   Case Laws Income Tax
Form 10B Filed With Return Valid for AY 2019-20; Exemption Under Sections 11 and 12A Restored
December 3, 2025   Case Laws Income Tax
s.131 powers affirmed; ss.68, 56(2)(viib) additions deleted; mixed result on s.40A(2), s.36(1)(iii)/(va) interest contributions remand
December 3, 2025   Case Laws Income Tax
Reopening notice quashed as s.80P(2)(d) deduction allowed to co-operative society earning interest from co-operative bank
December 3, 2025   Case Laws Income Tax
Section 10A deduction upheld; royalty and management fee reallocation to captive units rejected, Revenue appeals dismissed for AYs 2007-08, 2008-09
December 3, 2025   Case Laws Income Tax
Notices under Section 153C quashed for lack of incriminating material and nexus with undisclosed income

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