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    December 29, 2025   Case Laws Income Tax
    Time limit for final assessment order after DRP directions u/ss 144C(13) vs 153(1),(4) set aside as time-barred
    December 29, 2025   Case Laws Income Tax
    Unrecorded ₹25 crore cash loan claim based on directors' statements-treated as unexplained money u/s69A/115BBE; addition deleted
    December 29, 2025   Case Laws Income Tax
    Seized material receipt date u/s153C fixes "search date" for 10-year assessment block; AY 2012-13 excluded
    December 27, 2025   Case Laws Income Tax
    Search-based income tax assessment u/s 153C: limitation cannot be extended via section 153(6)(i); order quashed as time-barred.
    December 27, 2025   Case Laws Income Tax
    Alleged cash purchases shown in TAS trigger s.147 reopening; s.148 notice upheld as new material, not change of opinion
    December 27, 2025   Case Laws Income Tax
    Global event advertising partnership and use of event marks: one-third treated as royalty, triggering 15% withholding tax.
    December 27, 2025   Case Laws Income Tax
    Rent deduction for new business premises denied as excise licence shift approval came next year; disallowance upheld, appeal dismissed.
    December 27, 2025   Case Laws Income Tax
    Eight-minute late e-filing of tax return blocking carry-forward losses-s.119(2)(b) condonation ordered, rejection set aside.
    December 27, 2025   Case Laws Income Tax
    Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest delete...
    December 27, 2025   Case Laws Income Tax
    Flat allotment letter fixing price and bank part-payment set stamp duty value date u/s56(2)(vii)(b); addition deleted
    December 27, 2025   Case Laws Income Tax
    Late filing of Form 10IE for s.115BAC new tax regime option-concessional rates allowed despite technical lapse
    December 27, 2025   Case Laws Income Tax
    Third-party search evidence on alleged rigged share accommodation entries-reassessment u/ss147/148 quashed; s.153C applies instead.
    December 27, 2025   Case Laws Income Tax
    Seized documents sent to non-searched taxpayer: s.153C block assessment years run from AO receipt date, not search start
    December 26, 2025   Case Laws Income Tax
    Nil/low withholding certificate u/s197 and dependent agent PE presumption: past-year findings rejected, fresh reconsideration ordered for AY 2025-26
    December 26, 2025   Case Laws Income Tax
    Seized gold jewellery retention beyond 120 days u/s 132B: no automatic release; only interest payable, writ refused.
    December 26, 2025   Case Laws Income Tax
    Computer software depreciation rate dispute: reassessment reopening u/s147 held time-barred; 60% "computers" depreciation allowed.
    December 26, 2025   Case Laws Income Tax
    Government rehabilitation grant-in-aid used to clear loan liabilities treated as capital receipt under purpose test, not taxable revenue.
    December 26, 2025   Case Laws Income Tax
    Marketing support and subcontracted client contracts: no agency permanent establishment under Article 5 DTAA; arm's-length pricing bars profit attribu...
    December 26, 2025   Case Laws Income Tax
    Tax assessment jurisdiction transfer u/s 127 for centralized investigation upheld; challenge claiming original station should assess dismissed
    December 26, 2025   Case Laws Income Tax
    Modified return after amalgamation/demerger u/s170A: fresh s.143(2) scrutiny notice for same year stayed as impermissible
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All › Income Tax › Income Tax - 2025
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December 29, 2025   Case Laws Income Tax
Time limit for final assessment order after DRP directions u/ss 144C(13) vs 153(1),(4) set aside as time-barred
December 29, 2025   Case Laws Income Tax
Unrecorded ₹25 crore cash loan claim based on directors' statements-treated as unexplained money u/s69A/115BBE; addition deleted
December 29, 2025   Case Laws Income Tax
Seized material receipt date u/s153C fixes "search date" for 10-year assessment block; AY 2012-13 excluded
December 27, 2025   Case Laws Income Tax
Search-based income tax assessment u/s 153C: limitation cannot be extended via section 153(6)(i); order quashed as time-barred.
December 27, 2025   Case Laws Income Tax
Alleged cash purchases shown in TAS trigger s.147 reopening; s.148 notice upheld as new material, not change of opinion
December 27, 2025   Case Laws Income Tax
Global event advertising partnership and use of event marks: one-third treated as royalty, triggering 15% withholding tax.
December 27, 2025   Case Laws Income Tax
Rent deduction for new business premises denied as excise licence shift approval came next year; disallowance upheld, appeal dismissed.
December 27, 2025   Case Laws Income Tax
Eight-minute late e-filing of tax return blocking carry-forward losses-s.119(2)(b) condonation ordered, rejection set aside.
December 27, 2025   Case Laws Income Tax
Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest deleted
December 27, 2025   Case Laws Income Tax
Flat allotment letter fixing price and bank part-payment set stamp duty value date u/s56(2)(vii)(b); addition deleted
December 27, 2025   Case Laws Income Tax
Late filing of Form 10IE for s.115BAC new tax regime option-concessional rates allowed despite technical lapse
December 27, 2025   Case Laws Income Tax
Third-party search evidence on alleged rigged share accommodation entries-reassessment u/ss147/148 quashed; s.153C applies instead.
December 27, 2025   Case Laws Income Tax
Seized documents sent to non-searched taxpayer: s.153C block assessment years run from AO receipt date, not search start
December 26, 2025   Case Laws Income Tax
Nil/low withholding certificate u/s197 and dependent agent PE presumption: past-year findings rejected, fresh reconsideration ordered for AY 2025-26
December 26, 2025   Case Laws Income Tax
Seized gold jewellery retention beyond 120 days u/s 132B: no automatic release; only interest payable, writ refused.
December 26, 2025   Case Laws Income Tax
Computer software depreciation rate dispute: reassessment reopening u/s147 held time-barred; 60% "computers" depreciation allowed.
December 26, 2025   Case Laws Income Tax
Government rehabilitation grant-in-aid used to clear loan liabilities treated as capital receipt under purpose test, not taxable revenue.
December 26, 2025   Case Laws Income Tax
Marketing support and subcontracted client contracts: no agency permanent establishment under Article 5 DTAA; arm's-length pricing bars profit attribution.
December 26, 2025   Case Laws Income Tax
Tax assessment jurisdiction transfer u/s 127 for centralized investigation upheld; challenge claiming original station should assess dismissed
December 26, 2025   Case Laws Income Tax
Modified return after amalgamation/demerger u/s170A: fresh s.143(2) scrutiny notice for same year stayed as impermissible

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