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    November 15, 2025   Case Laws Income Tax
    Condonation denied for 1,370-day delay; company failed to show sufficient cause or due diligence, appeal time-barred
    November 15, 2025   Case Laws Income Tax
    LLP permitted to carry forward and set off losses under Sections 71 and 72 after timely return under 132(9)
    November 15, 2025   Case Laws Income Tax
    Decision finds helicopter lease agreements are operating leases and lease rentals fall under Article 8 DTAA, granting treaty relief
    November 15, 2025   Case Laws Income Tax
    Appeal allowed; registration rejection under s.80G(5) set aside, matter remitted to verify religious expenditure under s.80G(5B)
    November 15, 2025   Case Laws Income Tax
    Revenue appeal dismissed; taxpayer relief as WhatsApp screenshots unauthenticated without section 65B(4) certificate, s.69 addition set aside
    November 15, 2025   Case Laws Income Tax
    Ruling partly allows department appeals on search statement admissibility; deletes unauthorised additions, curtails extrapolation, upholds s.80IA dedu...
    November 14, 2025   Case Laws Income Tax
    Appeal allowed: Unsecured loan in AY 2014-15 held genuine; section 68 addition disallowed; section 133(6) evidence accepted
    November 14, 2025   Case Laws Income Tax
    Invocation of section 153C requires concurrent AO satisfaction; failure led to upholding assessment under section 147
    November 14, 2025   Case Laws Income Tax
    Notices digitally signed on 01.04.2021 treated as issued under substituted s.148A; AO must furnish material and follow s.148A procedure.
    November 14, 2025   Case Laws Income Tax
    Revision under s.263 invalid where assessing officer adopted tenable view on s.56(2)(x)(c) shares acquired below market value
    November 14, 2025   Case Laws Income Tax
    Tax appeal partly allowed: administrative fee deleted; subscription fees for access to copyrighted works not taxable as royalty under DTAA
    November 14, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) quashed where income disclosed in survey later included in returns under s.139(1) and s.153A
    November 14, 2025   Case Laws Income Tax
    Oil exploration receipts taxed under Section 44BB, not royalty/FTS under Sections 9(1)(vi)/9(1)(vii)/44DA; 15% tax on Section 244A interest under DTAA
    November 14, 2025   Case Laws Income Tax
    Appeal allowed: Cash payments to unnamed subcontractors accepted as business expenses where PANs, ITRs, TDS substantiated
    November 13, 2025   Case Laws Income Tax
    Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
    November 13, 2025   Case Laws Income Tax
    Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
    November 13, 2025   Case Laws Income Tax
    Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
    November 13, 2025   Case Laws Income Tax
    E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
    November 13, 2025   Case Laws Income Tax
    Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
    November 13, 2025   Case Laws Income Tax
    Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable
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All › Income Tax › Income Tax - 2025
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November 15, 2025   Case Laws Income Tax
Condonation denied for 1,370-day delay; company failed to show sufficient cause or due diligence, appeal time-barred
November 15, 2025   Case Laws Income Tax
LLP permitted to carry forward and set off losses under Sections 71 and 72 after timely return under 132(9)
November 15, 2025   Case Laws Income Tax
Decision finds helicopter lease agreements are operating leases and lease rentals fall under Article 8 DTAA, granting treaty relief
November 15, 2025   Case Laws Income Tax
Appeal allowed; registration rejection under s.80G(5) set aside, matter remitted to verify religious expenditure under s.80G(5B)
November 15, 2025   Case Laws Income Tax
Revenue appeal dismissed; taxpayer relief as WhatsApp screenshots unauthenticated without section 65B(4) certificate, s.69 addition set aside
November 15, 2025   Case Laws Income Tax
Ruling partly allows department appeals on search statement admissibility; deletes unauthorised additions, curtails extrapolation, upholds s.80IA deduction, deletes ss.69A/69C additions
November 14, 2025   Case Laws Income Tax
Appeal allowed: Unsecured loan in AY 2014-15 held genuine; section 68 addition disallowed; section 133(6) evidence accepted
November 14, 2025   Case Laws Income Tax
Invocation of section 153C requires concurrent AO satisfaction; failure led to upholding assessment under section 147
November 14, 2025   Case Laws Income Tax
Notices digitally signed on 01.04.2021 treated as issued under substituted s.148A; AO must furnish material and follow s.148A procedure.
November 14, 2025   Case Laws Income Tax
Revision under s.263 invalid where assessing officer adopted tenable view on s.56(2)(x)(c) shares acquired below market value
November 14, 2025   Case Laws Income Tax
Tax appeal partly allowed: administrative fee deleted; subscription fees for access to copyrighted works not taxable as royalty under DTAA
November 14, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) quashed where income disclosed in survey later included in returns under s.139(1) and s.153A
November 14, 2025   Case Laws Income Tax
Oil exploration receipts taxed under Section 44BB, not royalty/FTS under Sections 9(1)(vi)/9(1)(vii)/44DA; 15% tax on Section 244A interest under DTAA
November 14, 2025   Case Laws Income Tax
Appeal allowed: Cash payments to unnamed subcontractors accepted as business expenses where PANs, ITRs, TDS substantiated
November 13, 2025   Case Laws Income Tax
Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
November 13, 2025   Case Laws Income Tax
Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
November 13, 2025   Case Laws Income Tax
Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
November 13, 2025   Case Laws Income Tax
E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
November 13, 2025   Case Laws Income Tax
Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment income
November 13, 2025   Case Laws Income Tax
Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable

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