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    November 21, 2025   Case Laws Income Tax
    Interest on land acquisition held taxable as income from other sources under sections 56(2)(viii) and 145B(1), appeal dismissed
    November 21, 2025   Case Laws Income Tax
    Leave encashment of PSU bank employee held exempt under s. 10(10AA); assessment to be modified accordingly
    November 21, 2025   Case Laws Income Tax
    Appeal succeeds as voluntary survey surrender accepted; additions for building, fund circulation, sundry debtors, book rejection deleted
    November 21, 2025   Case Laws Income Tax
    JDA taxation clarified: LTCG on assessee's share of constructed area; sale profits as business income, section 2(47)(v)
    November 21, 2025   Case Laws Income Tax
    Redeveloped flat concession claim remanded; assessee gets final chance to prove old occupation, else sections 56(2)(x), 69A, 115BBE
    November 21, 2025   Case Laws Income Tax
    Share premium addition under s. 56(2)(viib) quashed; AO bound by Rule 11UA valuation for holding company
    November 21, 2025   Case Laws Income Tax
    Reassessment under s.144 r.w.s.147 quashed as jurisdictionally defective for absence of mandatory s.143(2) notice; s.292BB inapplicable
    November 21, 2025   Case Laws Income Tax
    Forex derivative and commodity losses held non-speculative business loss, eligible for set-off under s. 43(5)(d).
    November 20, 2025   Case Laws Income Tax
    Penalty under Section 270A deleted as income difference not under-reported, covered by exclusion in Section 270A(6)(a)
    November 20, 2025   Case Laws Income Tax
    Transfer pricing: ITAT upholds distribution segment adjustment, treats AE overdue receivables as separate Section 92B international transaction
    November 20, 2025   Case Laws Income Tax
    80-IA(4) deduction allowed only for verified, eligible projects; others remanded for fresh AO scrutiny and disallowance
    November 20, 2025   Case Laws Income Tax
    Cash deposits held as declared turnover under presumptive tax u/s 44AD; addition as unexplained money u/s 69A deleted
    November 19, 2025   Case Laws Income Tax
    Penalty under s.271E quashed as time-barred under s.275(1)(c); transactions not covered by ss.269SS/269T and lack of satisfaction in assessment
    November 19, 2025   Case Laws Income Tax
    Deletion of 0.5% corporate guarantee commission upheld due to failure to apply s.92C methods and benchmarking
    November 19, 2025   Case Laws Income Tax
    Tribunal upholds stock valuation, deletes AMP transfer-pricing adjustments, limits TPO to arm's-length pricing; royalty disallowance challenge dismiss...
    November 19, 2025   Case Laws Income Tax
    Tax authority's substitution of projected figures with actuals overturned; original acquisition valuation upheld; transfer pricing issues remitted for...
    November 19, 2025   Case Laws Income Tax
    Revenue appeal dismissed; assessee's claim under section 14A read with r.w.r. 8D upheld due to AO's procedural defects
    November 19, 2025   Case Laws Income Tax
    Appeal allowed; s.263(1) revision order quashed for invoking Explanation 2 without notice, violating natural justice
    November 19, 2025   Case Laws Income Tax
    Assessee's tissue culture receipts treated as agricultural income under s.10(1) and Explanation 3 to s.2(1A)
    November 19, 2025   Case Laws Income Tax
    Penalty quashed where assessee disclosed foreign asset in original and s.153A returns; no failure under s.139(1)
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All › Income Tax › Income Tax - 2025
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November 21, 2025   Case Laws Income Tax
Interest on land acquisition held taxable as income from other sources under sections 56(2)(viii) and 145B(1), appeal dismissed
November 21, 2025   Case Laws Income Tax
Leave encashment of PSU bank employee held exempt under s. 10(10AA); assessment to be modified accordingly
November 21, 2025   Case Laws Income Tax
Appeal succeeds as voluntary survey surrender accepted; additions for building, fund circulation, sundry debtors, book rejection deleted
November 21, 2025   Case Laws Income Tax
JDA taxation clarified: LTCG on assessee's share of constructed area; sale profits as business income, section 2(47)(v)
November 21, 2025   Case Laws Income Tax
Redeveloped flat concession claim remanded; assessee gets final chance to prove old occupation, else sections 56(2)(x), 69A, 115BBE
November 21, 2025   Case Laws Income Tax
Share premium addition under s. 56(2)(viib) quashed; AO bound by Rule 11UA valuation for holding company
November 21, 2025   Case Laws Income Tax
Reassessment under s.144 r.w.s.147 quashed as jurisdictionally defective for absence of mandatory s.143(2) notice; s.292BB inapplicable
November 21, 2025   Case Laws Income Tax
Forex derivative and commodity losses held non-speculative business loss, eligible for set-off under s. 43(5)(d).
November 20, 2025   Case Laws Income Tax
Penalty under Section 270A deleted as income difference not under-reported, covered by exclusion in Section 270A(6)(a)
November 20, 2025   Case Laws Income Tax
Transfer pricing: ITAT upholds distribution segment adjustment, treats AE overdue receivables as separate Section 92B international transaction
November 20, 2025   Case Laws Income Tax
80-IA(4) deduction allowed only for verified, eligible projects; others remanded for fresh AO scrutiny and disallowance
November 20, 2025   Case Laws Income Tax
Cash deposits held as declared turnover under presumptive tax u/s 44AD; addition as unexplained money u/s 69A deleted
November 19, 2025   Case Laws Income Tax
Penalty under s.271E quashed as time-barred under s.275(1)(c); transactions not covered by ss.269SS/269T and lack of satisfaction in assessment
November 19, 2025   Case Laws Income Tax
Deletion of 0.5% corporate guarantee commission upheld due to failure to apply s.92C methods and benchmarking
November 19, 2025   Case Laws Income Tax
Tribunal upholds stock valuation, deletes AMP transfer-pricing adjustments, limits TPO to arm's-length pricing; royalty disallowance challenge dismissed, DDT claim rejected
November 19, 2025   Case Laws Income Tax
Tax authority's substitution of projected figures with actuals overturned; original acquisition valuation upheld; transfer pricing issues remitted for ALP determination
November 19, 2025   Case Laws Income Tax
Revenue appeal dismissed; assessee's claim under section 14A read with r.w.r. 8D upheld due to AO's procedural defects
November 19, 2025   Case Laws Income Tax
Appeal allowed; s.263(1) revision order quashed for invoking Explanation 2 without notice, violating natural justice
November 19, 2025   Case Laws Income Tax
Assessee's tissue culture receipts treated as agricultural income under s.10(1) and Explanation 3 to s.2(1A)
November 19, 2025   Case Laws Income Tax
Penalty quashed where assessee disclosed foreign asset in original and s.153A returns; no failure under s.139(1)

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