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    November 11, 2025   Case Laws Income Tax
    Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
    November 11, 2025   Case Laws Income Tax
    Appeal dismissed; factual findings upheld that alleged bank liabilities were rightly added due to insufficient evidence of transactions
    November 11, 2025   Case Laws Income Tax
    Appeal under s.249(4)(a) and s.158BC requires payment/deposit of admitted tax; no implied exception or waiver allowed
    November 11, 2025   Case Laws Income Tax
    Penalty under s.270A(9) deleted where disallowance stemmed from calculation error in s.54F deduction, not misrepresentation
    November 11, 2025   Case Laws Income Tax
    De novo transfer pricing verification ordered; LIBOR+200bps for trade receivables, 60-day credit; s.14A deleted, CSR disallowed under s.37(1)
    November 10, 2025   Notifications Income Tax
    Central Government exempts development authorities under Urban Planning and Development Act under section 10(46A) from tax from AY 2024-25
    November 10, 2025   Notifications Income Tax
    Section 10(46) exempts building and construction workers' welfare board income from registration fees, cess proceeds, and bank interest
    November 10, 2025   Case Laws Income Tax
    Partial self-occupation vs let-out: remit ALV calculation to determine rent for only let-out portion after hearing
    November 10, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) deleted where voluntary disclosure in s.153A return accepted by AO showed no concealment
    November 10, 2025   Case Laws Income Tax
    Protective addition under section 2(22)(e)(ii) deleted as Rs 18.08 crore treated as bona fide business contribution
    November 10, 2025   Case Laws Income Tax
    Assessment addition deleted where receipts matched GST invoices, GSTR-1, Form 26AS and TDS; assessee's appeal allowed
    November 10, 2025   Case Laws Income Tax
    Delay in filing Form 10-IC excused; assessee eligible for concessional taxation under s.115BAA if prerequisites met
    November 10, 2025   Case Laws Income Tax
    Appellate decision rejects income addition where partner's capital shown as loan/credit; revenue failed to meet burden of proof
    November 10, 2025   Case Laws Income Tax
    Liaison office activities deemed preparatory or auxiliary; no PE under Article 5 of India-Netherlands DTAA and MLI
    November 10, 2025   Case Laws Income Tax
    Revisional order under s.263 set aside; ESOP discount deductible under s.37(1) as employee remuneration, no prejudice to Revenue
    November 10, 2025   Case Laws Income Tax
    Society acting as agent not transferee; redevelopment consideration payable to members, not taxable under s.2(47)(v) and s.50C
    November 10, 2025   Case Laws Income Tax
    Assessee's appeal allowed: receipts from hiring rigs for oil operations governed solely by section 44BB, not s.9(1)(vi)
    November 10, 2025   Case Laws Income Tax
    Retired partner treated as beneficial owner; immovable properties deemed "transferred" under s.2(47)(vi), capital gains taxable in partner
    November 10, 2025   Case Laws Income Tax
    Partly allowed appeal on s.69A r.w.s. and s.115BBE additions after family premises search; jewellery and watch additions deleted
    November 10, 2025   Case Laws Income Tax
    Registration under Section 12AB and 12A granted as objects held charitable under Section 2(15); activities genuine
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November 11, 2025   Case Laws Income Tax
Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
November 11, 2025   Case Laws Income Tax
Appeal dismissed; factual findings upheld that alleged bank liabilities were rightly added due to insufficient evidence of transactions
November 11, 2025   Case Laws Income Tax
Appeal under s.249(4)(a) and s.158BC requires payment/deposit of admitted tax; no implied exception or waiver allowed
November 11, 2025   Case Laws Income Tax
Penalty under s.270A(9) deleted where disallowance stemmed from calculation error in s.54F deduction, not misrepresentation
November 11, 2025   Case Laws Income Tax
De novo transfer pricing verification ordered; LIBOR+200bps for trade receivables, 60-day credit; s.14A deleted, CSR disallowed under s.37(1)
November 10, 2025   Notifications Income Tax
Central Government exempts development authorities under Urban Planning and Development Act under section 10(46A) from tax from AY 2024-25
November 10, 2025   Notifications Income Tax
Section 10(46) exempts building and construction workers' welfare board income from registration fees, cess proceeds, and bank interest
November 10, 2025   Case Laws Income Tax
Partial self-occupation vs let-out: remit ALV calculation to determine rent for only let-out portion after hearing
November 10, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) deleted where voluntary disclosure in s.153A return accepted by AO showed no concealment
November 10, 2025   Case Laws Income Tax
Protective addition under section 2(22)(e)(ii) deleted as Rs 18.08 crore treated as bona fide business contribution
November 10, 2025   Case Laws Income Tax
Assessment addition deleted where receipts matched GST invoices, GSTR-1, Form 26AS and TDS; assessee's appeal allowed
November 10, 2025   Case Laws Income Tax
Delay in filing Form 10-IC excused; assessee eligible for concessional taxation under s.115BAA if prerequisites met
November 10, 2025   Case Laws Income Tax
Appellate decision rejects income addition where partner's capital shown as loan/credit; revenue failed to meet burden of proof
November 10, 2025   Case Laws Income Tax
Liaison office activities deemed preparatory or auxiliary; no PE under Article 5 of India-Netherlands DTAA and MLI
November 10, 2025   Case Laws Income Tax
Revisional order under s.263 set aside; ESOP discount deductible under s.37(1) as employee remuneration, no prejudice to Revenue
November 10, 2025   Case Laws Income Tax
Society acting as agent not transferee; redevelopment consideration payable to members, not taxable under s.2(47)(v) and s.50C
November 10, 2025   Case Laws Income Tax
Assessee's appeal allowed: receipts from hiring rigs for oil operations governed solely by section 44BB, not s.9(1)(vi)
November 10, 2025   Case Laws Income Tax
Retired partner treated as beneficial owner; immovable properties deemed "transferred" under s.2(47)(vi), capital gains taxable in partner
November 10, 2025   Case Laws Income Tax
Partly allowed appeal on s.69A r.w.s. and s.115BBE additions after family premises search; jewellery and watch additions deleted
November 10, 2025   Case Laws Income Tax
Registration under Section 12AB and 12A granted as objects held charitable under Section 2(15); activities genuine

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