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    November 7, 2025   Case Laws Income Tax
    Land and building held as capital asset, sale taxed as capital gains; s.54EC exemption allowed after forced sale
    November 7, 2025   Case Laws Income Tax
    Appeal allowed: Trust granted s.11/12 exemption for AY2018-19 under first proviso to s.12A(2); verification remitted
    November 6, 2025   Notifications Income Tax
    Central Government recognizes state housing board as tax-exempt under clause (46A)(b) of Section 10 from AY 2024-25 -25
    November 6, 2025   Case Laws Income Tax
    Appellant's year-end revaluation of foreign currency liability upheld as genuine exchange loss; deduction restored under mercantile accounting
    November 6, 2025   Case Laws Income Tax
    Appeal allows deduction of interest on delayed GST and VAT remittances as compensatory business expense for tax purposes
    November 6, 2025   Case Laws Income Tax
    Payments for composing and DTP of manuscripts are contract work under Section 194C, not technical fees under Section 194J
    November 6, 2025   Case Laws Income Tax
    Assessee's unsecured loans not unexplained under s.69A after furnishing creditors, ITRs, accounts, bank statements; complied with s.133(6)/s.131
    November 6, 2025   Case Laws Income Tax
    Assessments under s.153C read with s.153D invalid: search date, flawed satisfaction note and mechanical sanction vitiate proceedings
    November 6, 2025   Case Laws Income Tax
    Writ granted: Respondent ordered to refund wrongly retained tax with interest under s.243; no lawful set-off allowed
    November 6, 2025   Case Laws Income Tax
    Rectification under s.154 permits s.36(1)(vii) deduction for non-rural debts written off after subsequent precedent clarified legal position
    November 6, 2025   Case Laws Income Tax
    Denial of s.54F relief for post-purchase renovations; s.80C deduction allowed on LIC premium verification, AO mandated
    November 6, 2025   Case Laws Income Tax
    Tax authorities accept vehicle and club subscription expenses as deductible business costs and taxable employee perquisites
    November 5, 2025   Case Laws Income Tax
    Notices under Section 153C held time-barred; ten-year assessment period runs from date AO received seized materials, notices quashed
    November 5, 2025   Case Laws Income Tax
    Assessment under s.158BD upheld as concurrent factual findings show appellant suppressed income; no substantial question under s.260A
    November 5, 2025   Case Laws Income Tax
    Proviso to s.194A(3) upheld: taxing threshold tied to payer turnover/gross receipts valid; no relief for agricultural credit societies
    November 5, 2025   Case Laws Income Tax
    Penalty under Sec. 271A and Sec. 271B deleted where reasonable cause shown for not maintaining books under Sec. 44AA
    November 5, 2025   Case Laws Income Tax
    Order upholds exemption under ss. 54F/54EC, entire proceeds treated as long-term capital gains; revenue grounds dismissed
    November 5, 2025   Case Laws Income Tax
    Revisional order under s.263 quashed as receipts held professional income; s.115BBE not invokable without substantive material
    November 4, 2025   Case Laws Income Tax
    Appeal allowed in favor of charitable trust; MMR and higher surcharge set aside where trust didn't seek exemption relief
    November 4, 2025   Case Laws Income Tax
    Final tax assessment cannot be reclassified as draft via corrigendum; assessment and demand quashed, procedural rights restored
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All › Income Tax › Income Tax - 2025
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November 7, 2025   Case Laws Income Tax
Land and building held as capital asset, sale taxed as capital gains; s.54EC exemption allowed after forced sale
November 7, 2025   Case Laws Income Tax
Appeal allowed: Trust granted s.11/12 exemption for AY2018-19 under first proviso to s.12A(2); verification remitted
November 6, 2025   Notifications Income Tax
Central Government recognizes state housing board as tax-exempt under clause (46A)(b) of Section 10 from AY 2024-25 -25
November 6, 2025   Case Laws Income Tax
Appellant's year-end revaluation of foreign currency liability upheld as genuine exchange loss; deduction restored under mercantile accounting
November 6, 2025   Case Laws Income Tax
Appeal allows deduction of interest on delayed GST and VAT remittances as compensatory business expense for tax purposes
November 6, 2025   Case Laws Income Tax
Payments for composing and DTP of manuscripts are contract work under Section 194C, not technical fees under Section 194J
November 6, 2025   Case Laws Income Tax
Assessee's unsecured loans not unexplained under s.69A after furnishing creditors, ITRs, accounts, bank statements; complied with s.133(6)/s.131
November 6, 2025   Case Laws Income Tax
Assessments under s.153C read with s.153D invalid: search date, flawed satisfaction note and mechanical sanction vitiate proceedings
November 6, 2025   Case Laws Income Tax
Writ granted: Respondent ordered to refund wrongly retained tax with interest under s.243; no lawful set-off allowed
November 6, 2025   Case Laws Income Tax
Rectification under s.154 permits s.36(1)(vii) deduction for non-rural debts written off after subsequent precedent clarified legal position
November 6, 2025   Case Laws Income Tax
Denial of s.54F relief for post-purchase renovations; s.80C deduction allowed on LIC premium verification, AO mandated
November 6, 2025   Case Laws Income Tax
Tax authorities accept vehicle and club subscription expenses as deductible business costs and taxable employee perquisites
November 5, 2025   Case Laws Income Tax
Notices under Section 153C held time-barred; ten-year assessment period runs from date AO received seized materials, notices quashed
November 5, 2025   Case Laws Income Tax
Assessment under s.158BD upheld as concurrent factual findings show appellant suppressed income; no substantial question under s.260A
November 5, 2025   Case Laws Income Tax
Proviso to s.194A(3) upheld: taxing threshold tied to payer turnover/gross receipts valid; no relief for agricultural credit societies
November 5, 2025   Case Laws Income Tax
Penalty under Sec. 271A and Sec. 271B deleted where reasonable cause shown for not maintaining books under Sec. 44AA
November 5, 2025   Case Laws Income Tax
Order upholds exemption under ss. 54F/54EC, entire proceeds treated as long-term capital gains; revenue grounds dismissed
November 5, 2025   Case Laws Income Tax
Revisional order under s.263 quashed as receipts held professional income; s.115BBE not invokable without substantive material
November 4, 2025   Case Laws Income Tax
Appeal allowed in favor of charitable trust; MMR and higher surcharge set aside where trust didn't seek exemption relief
November 4, 2025   Case Laws Income Tax
Final tax assessment cannot be reclassified as draft via corrigendum; assessment and demand quashed, procedural rights restored

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