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    November 4, 2025   Case Laws Income Tax
    Assessee wins challenge to TDS on External Development Charges; Section 194I inapplicable, 194C not enforced, assessments set aside
    November 4, 2025   Case Laws Income Tax
    Tribunal upholds assessee appeal, deletes addition treating receipts as FTS/FIS; same agreement and precedent applied
    November 4, 2025   Case Laws Income Tax
    Reimbursements for intra-group IT support treated as cost allocations, not Fee for Included Services under India-USA DTAA
    November 4, 2025   Case Laws Income Tax
    AO directed to compute surcharge at 15% on tax for AOP over Rs 5 crore under Finance Act; secs 164/167B/2(29C)
    November 4, 2025   Case Laws Income Tax
    Capital gains on share sale exempt under Article 13(4) India-Mauritius DTAA; residency and genuineness findings upheld
    November 4, 2025   Case Laws Income Tax
    Additions under s.40A(2)(b) disallowed where disclosed director remuneration was revenue-neutral and uncertified WhatsApp evidence insufficient.
    November 4, 2025   Case Laws Income Tax
    s.11 exemption allowed where subsequent 12A/12AA registration covers years; corpus donations voluntary, s.2(15) proviso not attracted
    November 4, 2025   Case Laws Income Tax
    Regional service agreement receipts held business profits under Article 7, not royalty under s.9(1)(vi)/Article 12
    November 4, 2025   Case Laws Income Tax
    Grants from State treated as capital promoter contributions under AS-12, not taxable; accruals and toll additions disallowed
    November 4, 2025   Case Laws Income Tax
    Revenue appeal dismissed; Section 54 deduction allowed for new residential property despite joint acquisition with son-in-law, Section 55(2)(b) compli...
    November 4, 2025   Case Laws Income Tax
    110-day delay condoned for illiterate vegetable vendor; substantial justice prevailed over technical forfeiture, appeal admitted for fresh merits hear...
    November 4, 2025   Case Laws Income Tax
    Partner's remuneration treated as business income under section 28(v); deductions under sections 32 and 37 allowed by consistency rule
    November 4, 2025   Case Laws Income Tax
    Assessee's ss.11/12 exemption upheld; activities held public utility under s.2(15), s.12AA registration valid, s.263 order quashed
    November 4, 2025   Case Laws Income Tax
    Revisional jurisdiction under s.263 upholds removal of s.10(38) penny-stock LTCG exemption due to AO's lack of verification
    November 4, 2025   Case Laws Income Tax
    Petition dismissed; orders allowing production of departmental documents under s.91 Cr.P.C. for s.276CC inquiry upheld; s.482 relief refused
    November 4, 2025   Case Laws Income Tax
    Authorities must use s.119 to extend ITR and audit report due date under Explanation 2 to s.139(1) to 30.11.2025
    November 4, 2025   Case Laws Income Tax
    Ad-interim relief: Penalty under Chapter XXI stayed while appeal pending under pre-amendment proviso of s.275(1)(a)
    November 4, 2025   Case Laws Income Tax
    Tax authority cannot relax s.44AB; must extend s.139(1) due date to effect specified date extension
    November 3, 2025   Case Laws Income Tax
    Contemporaneous filings and independent verification can rebut s.68 unexplained share premium addition despite directors not attending s.131 summons
    November 3, 2025   Case Laws Income Tax
    Stay denied; appellant required to pre-deposit 20% of disputed tax demand under CBDT OMs; no hardship shown
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All › Income Tax › Income Tax - 2025
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November 4, 2025   Case Laws Income Tax
Assessee wins challenge to TDS on External Development Charges; Section 194I inapplicable, 194C not enforced, assessments set aside
November 4, 2025   Case Laws Income Tax
Tribunal upholds assessee appeal, deletes addition treating receipts as FTS/FIS; same agreement and precedent applied
November 4, 2025   Case Laws Income Tax
Reimbursements for intra-group IT support treated as cost allocations, not Fee for Included Services under India-USA DTAA
November 4, 2025   Case Laws Income Tax
AO directed to compute surcharge at 15% on tax for AOP over Rs 5 crore under Finance Act; secs 164/167B/2(29C)
November 4, 2025   Case Laws Income Tax
Capital gains on share sale exempt under Article 13(4) India-Mauritius DTAA; residency and genuineness findings upheld
November 4, 2025   Case Laws Income Tax
Additions under s.40A(2)(b) disallowed where disclosed director remuneration was revenue-neutral and uncertified WhatsApp evidence insufficient.
November 4, 2025   Case Laws Income Tax
s.11 exemption allowed where subsequent 12A/12AA registration covers years; corpus donations voluntary, s.2(15) proviso not attracted
November 4, 2025   Case Laws Income Tax
Regional service agreement receipts held business profits under Article 7, not royalty under s.9(1)(vi)/Article 12
November 4, 2025   Case Laws Income Tax
Grants from State treated as capital promoter contributions under AS-12, not taxable; accruals and toll additions disallowed
November 4, 2025   Case Laws Income Tax
Revenue appeal dismissed; Section 54 deduction allowed for new residential property despite joint acquisition with son-in-law, Section 55(2)(b) complied
November 4, 2025   Case Laws Income Tax
110-day delay condoned for illiterate vegetable vendor; substantial justice prevailed over technical forfeiture, appeal admitted for fresh merits hearing
November 4, 2025   Case Laws Income Tax
Partner's remuneration treated as business income under section 28(v); deductions under sections 32 and 37 allowed by consistency rule
November 4, 2025   Case Laws Income Tax
Assessee's ss.11/12 exemption upheld; activities held public utility under s.2(15), s.12AA registration valid, s.263 order quashed
November 4, 2025   Case Laws Income Tax
Revisional jurisdiction under s.263 upholds removal of s.10(38) penny-stock LTCG exemption due to AO's lack of verification
November 4, 2025   Case Laws Income Tax
Petition dismissed; orders allowing production of departmental documents under s.91 Cr.P.C. for s.276CC inquiry upheld; s.482 relief refused
November 4, 2025   Case Laws Income Tax
Authorities must use s.119 to extend ITR and audit report due date under Explanation 2 to s.139(1) to 30.11.2025
November 4, 2025   Case Laws Income Tax
Ad-interim relief: Penalty under Chapter XXI stayed while appeal pending under pre-amendment proviso of s.275(1)(a)
November 4, 2025   Case Laws Income Tax
Tax authority cannot relax s.44AB; must extend s.139(1) due date to effect specified date extension
November 3, 2025   Case Laws Income Tax
Contemporaneous filings and independent verification can rebut s.68 unexplained share premium addition despite directors not attending s.131 summons
November 3, 2025   Case Laws Income Tax
Stay denied; appellant required to pre-deposit 20% of disputed tax demand under CBDT OMs; no hardship shown

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