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    November 10, 2025   Case Laws Income Tax
    Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as complian...
    November 8, 2025   Notifications Income Tax
    New tolerance limits under section 92C deem small price differences arm's-length for AY 2025-26 in transactions
    November 8, 2025   Case Laws Income Tax
    Order set aside and matter remanded for fresh adjudication under amended Section 148A considering GST closure impact
    November 8, 2025   Case Laws Income Tax
    Rs.66,00,000 treated as salary under Income-tax Act Section 15; professional income and interest disallowed for lack of nexus
    November 8, 2025   Case Laws Income Tax
    Assessees entitled to Article 8 DTAA on ship operational profits; Article 24 inapplicable; tax assessments quashed
    November 8, 2025   Case Laws Income Tax
    Appeal dismissed: penalty under section 271(1)(c) unsustainable where AO failed to provide adverse materials or fair opportunity
    November 8, 2025   Case Laws Income Tax
    Revision under section 263 quashed; AO's inquiry upheld, depreciation allowed under section 32 for partly let properties
    November 8, 2025   Case Laws Income Tax
    Appeal allowed: Revision under s.263 set aside; assessment upheld as business income; s.115BBE not mandatory
    November 8, 2025   Case Laws Income Tax
    IT support and non-IT services not taxable as FTS/FIS under India-UK DTAA; TDS u/s 195 relief upheld
    November 8, 2025   Case Laws Income Tax
    Notices under s.143(2) invalid for not specifying CASS type; assessment under s.143(3) quashed for non-compliance with CBDT instruction s.119
    November 8, 2025   Case Laws Income Tax
    Assessment under section 143(3) invalid for exceeding limited scrutiny; forfeited advance wrongly taxed u/s 56(2)(ix) per s.119
    November 8, 2025   Case Laws Income Tax
    Ad-hoc 50% RHQ charge adjustment invalid for non-compliance with Rule 10AB and section 92C; TNMM accepted
    November 7, 2025   Case Laws Income Tax
    Tax Recovery Officer ordered to release attached property within four weeks under Section 225(2) after arrears paid
    November 7, 2025   Case Laws Income Tax
    Assessment order under s.144C quashed for ignoring DRP objections; department must ensure DRP communications reach assessing officer
    November 7, 2025   Case Laws Income Tax
    Section 56(2) exemption upheld for funds from spouse of assessee's sister; treated as gift, not taxable income
    November 7, 2025   Case Laws Income Tax
    Reassessment under s.147 and s.68 sustained for alleged LTCG due to lack of genuineness and documentary insufficiency
    November 7, 2025   Case Laws Income Tax
    Taxpayer wins deletion of Rs.57,21,300 addition after Form 10B arithmetical error; deemed income fixed under Section 11(3), Rule 17B
    November 7, 2025   Case Laws Income Tax
    Appeal allowed: Penalty under s.271B set aside as s.44AB audit requirement held inapplicable due to mutuality
    November 7, 2025   Case Laws Income Tax
    Penalty under Section 270A canceled for misreporting; spares impairment disallowed as capital, adjustment allowed and depreciation permitted
    November 7, 2025   Case Laws Income Tax
    Revision under s.263 set aside; AO's allowance of marketing, recruitment and retainership fees upheld as deductible u/s 37(1); s.35D inapplicable
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All › Income Tax › Income Tax - 2025
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November 10, 2025   Case Laws Income Tax
Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as compliant with standards
November 8, 2025   Notifications Income Tax
New tolerance limits under section 92C deem small price differences arm's-length for AY 2025-26 in transactions
November 8, 2025   Case Laws Income Tax
Order set aside and matter remanded for fresh adjudication under amended Section 148A considering GST closure impact
November 8, 2025   Case Laws Income Tax
Rs.66,00,000 treated as salary under Income-tax Act Section 15; professional income and interest disallowed for lack of nexus
November 8, 2025   Case Laws Income Tax
Assessees entitled to Article 8 DTAA on ship operational profits; Article 24 inapplicable; tax assessments quashed
November 8, 2025   Case Laws Income Tax
Appeal dismissed: penalty under section 271(1)(c) unsustainable where AO failed to provide adverse materials or fair opportunity
November 8, 2025   Case Laws Income Tax
Revision under section 263 quashed; AO's inquiry upheld, depreciation allowed under section 32 for partly let properties
November 8, 2025   Case Laws Income Tax
Appeal allowed: Revision under s.263 set aside; assessment upheld as business income; s.115BBE not mandatory
November 8, 2025   Case Laws Income Tax
IT support and non-IT services not taxable as FTS/FIS under India-UK DTAA; TDS u/s 195 relief upheld
November 8, 2025   Case Laws Income Tax
Notices under s.143(2) invalid for not specifying CASS type; assessment under s.143(3) quashed for non-compliance with CBDT instruction s.119
November 8, 2025   Case Laws Income Tax
Assessment under section 143(3) invalid for exceeding limited scrutiny; forfeited advance wrongly taxed u/s 56(2)(ix) per s.119
November 8, 2025   Case Laws Income Tax
Ad-hoc 50% RHQ charge adjustment invalid for non-compliance with Rule 10AB and section 92C; TNMM accepted
November 7, 2025   Case Laws Income Tax
Tax Recovery Officer ordered to release attached property within four weeks under Section 225(2) after arrears paid
November 7, 2025   Case Laws Income Tax
Assessment order under s.144C quashed for ignoring DRP objections; department must ensure DRP communications reach assessing officer
November 7, 2025   Case Laws Income Tax
Section 56(2) exemption upheld for funds from spouse of assessee's sister; treated as gift, not taxable income
November 7, 2025   Case Laws Income Tax
Reassessment under s.147 and s.68 sustained for alleged LTCG due to lack of genuineness and documentary insufficiency
November 7, 2025   Case Laws Income Tax
Taxpayer wins deletion of Rs.57,21,300 addition after Form 10B arithmetical error; deemed income fixed under Section 11(3), Rule 17B
November 7, 2025   Case Laws Income Tax
Appeal allowed: Penalty under s.271B set aside as s.44AB audit requirement held inapplicable due to mutuality
November 7, 2025   Case Laws Income Tax
Penalty under Section 270A canceled for misreporting; spares impairment disallowed as capital, adjustment allowed and depreciation permitted
November 7, 2025   Case Laws Income Tax
Revision under s.263 set aside; AO's allowance of marketing, recruitment and retainership fees upheld as deductible u/s 37(1); s.35D inapplicable

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