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    November 13, 2025   Case Laws Income Tax
    Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
    November 13, 2025   Case Laws Income Tax
    Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
    November 13, 2025   Case Laws Income Tax
    Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
    November 12, 2025   Notifications Income Tax
    Central government implements amending protocol to bilateral tax treaty expanding info exchange and recovery measures, effective 26 June 2025
    November 12, 2025   Case Laws Income Tax
    Appeal dismissed: destroyed records, inapplicability of TDS for years, proviso to Section 201 post-01.07.2012, delay bars claim
    November 12, 2025   Case Laws Income Tax
    AO cannot use s.154 to exceed s.263 direction or revisit untargeted s.80IA deduction; rectification time-barred
    November 12, 2025   Case Laws Income Tax
    Assessee held non-resident under s.6(1) Explanation 1(a); foreign income not taxable, bank and card additions deleted
    November 12, 2025   Case Laws Income Tax
    Mechanical denial of concessional 22% under s.115BAB by adjustments u/s 143(1) violates natural justice; opportunity to be heard required
    November 12, 2025   Case Laws Income Tax
    Revision under s.263 quashed; AO's s.143(3) assessment on foreign agent payments and s.195 issues upheld
    November 12, 2025   Case Laws Income Tax
    Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
    November 12, 2025   Case Laws Income Tax
    Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
    November 12, 2025   Case Laws Income Tax
    Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
    November 12, 2025   Case Laws Income Tax
    Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
    November 12, 2025   Case Laws Income Tax
    ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallo...
    November 11, 2025   Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
    November 11, 2025   Case Laws Income Tax
    s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
    November 11, 2025   Case Laws Income Tax
    Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
    November 11, 2025   Case Laws Income Tax
    Appeal upholds deletion of additions under s.68 and s.56(2)(x)(b)(B) after assessee proved loans with documentary evidence
    November 11, 2025   Case Laws Income Tax
    Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkag...
    November 11, 2025   Case Laws Income Tax
    Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded
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All › Income Tax › Income Tax - 2025
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November 13, 2025   Case Laws Income Tax
Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
November 13, 2025   Case Laws Income Tax
Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
November 13, 2025   Case Laws Income Tax
Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
November 12, 2025   Notifications Income Tax
Central government implements amending protocol to bilateral tax treaty expanding info exchange and recovery measures, effective 26 June 2025
November 12, 2025   Case Laws Income Tax
Appeal dismissed: destroyed records, inapplicability of TDS for years, proviso to Section 201 post-01.07.2012, delay bars claim
November 12, 2025   Case Laws Income Tax
AO cannot use s.154 to exceed s.263 direction or revisit untargeted s.80IA deduction; rectification time-barred
November 12, 2025   Case Laws Income Tax
Assessee held non-resident under s.6(1) Explanation 1(a); foreign income not taxable, bank and card additions deleted
November 12, 2025   Case Laws Income Tax
Mechanical denial of concessional 22% under s.115BAB by adjustments u/s 143(1) violates natural justice; opportunity to be heard required
November 12, 2025   Case Laws Income Tax
Revision under s.263 quashed; AO's s.143(3) assessment on foreign agent payments and s.195 issues upheld
November 12, 2025   Case Laws Income Tax
Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
November 12, 2025   Case Laws Income Tax
Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
November 12, 2025   Case Laws Income Tax
Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
November 12, 2025   Case Laws Income Tax
Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
November 12, 2025   Case Laws Income Tax
ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallowed.
November 11, 2025   Case Laws Income Tax
Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
November 11, 2025   Case Laws Income Tax
s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
November 11, 2025   Case Laws Income Tax
Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
November 11, 2025   Case Laws Income Tax
Appeal upholds deletion of additions under s.68 and s.56(2)(x)(b)(B) after assessee proved loans with documentary evidence
November 11, 2025   Case Laws Income Tax
Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkage with interest-free funds
November 11, 2025   Case Laws Income Tax
Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded

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