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    November 3, 2025   Case Laws Income Tax
    Assessment framed under section 143(3) held void for lack of mandatory 143(2) notice after PAN-based transfer
    November 3, 2025   Case Laws Income Tax
    Section 148 notices set aside and remanded to Assessing Officers for fresh review of jurisdiction, sanction, limitation, and 153C application
    November 3, 2025   Case Laws Income Tax
    S.119(2)(b) delay condoned for Form No.10B; s.11 exemption restored to charitable trust after inadvertent auditor lapse
    November 3, 2025   Case Laws Income Tax
    Assessee's credit entries and claimed exempt LTCG held sham under s. 68; reassessment addition sustained
    November 3, 2025   Case Laws Income Tax
    No PE found for Irish software and hardware licensor; income additions deleted and appeal allowed
    November 3, 2025   Case Laws Income Tax
    Appeal allowed: foreign remittances labeled management/processing fees not taxable as FTS; AO to verify s.234F applicability.
    November 3, 2025   Case Laws Income Tax
    Appeal allowed: GIT/infrastructure charges not FIS under Article 12(4)(b) or royalty under Article 12(3), being mere software use
    November 3, 2025   Case Laws Income Tax
    Reopening under s.147 upheld: undisclosed bank account and unexplained demonetisation deposits sustain reassessment; s.151 sanction effective
    November 3, 2025   Case Laws Income Tax
    Unexplained investment sustained where assessee failed to prove source of funds for immovable property acquisition for A.Y. 2016-17
    November 1, 2025   Case Laws Income Tax
    Notices under Section 144(b) read with Section 151A and E-Assessment Scheme 2022 issued outside faceless process held void
    November 1, 2025   Case Laws Income Tax
    Respondent must implement Commissioner (Appeals) order and refund taxes with interest under section 244A after deletions
    November 1, 2025   Case Laws Income Tax
    Section 194LA excludes TDR certificates from TDS; interim stay on tax demand and penalties under ss.201, 201(1A), 274/271C
    November 1, 2025   Case Laws Income Tax
    Remand under s.254 upholds reassessment for s.80JJA deductions; s.68 addition struck, matter remitted to AO
    November 1, 2025   Case Laws Income Tax
    Taxpayer wins: lease rentals to development authority not liable to TDS under section 194-I before prospective ruling
    November 1, 2025   Case Laws Income Tax
    Centralized adjustment under s.143(1) invalid for failing mandatory prior intimation and 30-day response right; violates natural justice
    November 1, 2025   Case Laws Income Tax
    Additions under section 69A deleted; reassessment under section 148 void ab initio; assessment null for missing DIN
    November 1, 2025   Case Laws Income Tax
    Tax authority's additions deleted; genuine short-term capital loss on share sale allowed for set-off as trading loss
    November 1, 2025   Case Laws Income Tax
    Appeal allowed partly; remit to verify whether religious spending exceeds 5% under s.80G(5)/(5B) before approval
    November 1, 2025   Case Laws Income Tax
    Foreign commission and overseas warehousing treated as income arising outside India; no TDS under s.195, s.40(a)(ia) disallowance reversed
    November 1, 2025   Case Laws Income Tax
    Appeal allowed; revisionary order quashed as earlier coordinate bench findings on sections 80G and 37(1) apply mutatis mutandis
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All › Income Tax › Income Tax - 2025
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November 3, 2025   Case Laws Income Tax
Assessment framed under section 143(3) held void for lack of mandatory 143(2) notice after PAN-based transfer
November 3, 2025   Case Laws Income Tax
Section 148 notices set aside and remanded to Assessing Officers for fresh review of jurisdiction, sanction, limitation, and 153C application
November 3, 2025   Case Laws Income Tax
S.119(2)(b) delay condoned for Form No.10B; s.11 exemption restored to charitable trust after inadvertent auditor lapse
November 3, 2025   Case Laws Income Tax
Assessee's credit entries and claimed exempt LTCG held sham under s. 68; reassessment addition sustained
November 3, 2025   Case Laws Income Tax
No PE found for Irish software and hardware licensor; income additions deleted and appeal allowed
November 3, 2025   Case Laws Income Tax
Appeal allowed: foreign remittances labeled management/processing fees not taxable as FTS; AO to verify s.234F applicability.
November 3, 2025   Case Laws Income Tax
Appeal allowed: GIT/infrastructure charges not FIS under Article 12(4)(b) or royalty under Article 12(3), being mere software use
November 3, 2025   Case Laws Income Tax
Reopening under s.147 upheld: undisclosed bank account and unexplained demonetisation deposits sustain reassessment; s.151 sanction effective
November 3, 2025   Case Laws Income Tax
Unexplained investment sustained where assessee failed to prove source of funds for immovable property acquisition for A.Y. 2016-17
November 1, 2025   Case Laws Income Tax
Notices under Section 144(b) read with Section 151A and E-Assessment Scheme 2022 issued outside faceless process held void
November 1, 2025   Case Laws Income Tax
Respondent must implement Commissioner (Appeals) order and refund taxes with interest under section 244A after deletions
November 1, 2025   Case Laws Income Tax
Section 194LA excludes TDR certificates from TDS; interim stay on tax demand and penalties under ss.201, 201(1A), 274/271C
November 1, 2025   Case Laws Income Tax
Remand under s.254 upholds reassessment for s.80JJA deductions; s.68 addition struck, matter remitted to AO
November 1, 2025   Case Laws Income Tax
Taxpayer wins: lease rentals to development authority not liable to TDS under section 194-I before prospective ruling
November 1, 2025   Case Laws Income Tax
Centralized adjustment under s.143(1) invalid for failing mandatory prior intimation and 30-day response right; violates natural justice
November 1, 2025   Case Laws Income Tax
Additions under section 69A deleted; reassessment under section 148 void ab initio; assessment null for missing DIN
November 1, 2025   Case Laws Income Tax
Tax authority's additions deleted; genuine short-term capital loss on share sale allowed for set-off as trading loss
November 1, 2025   Case Laws Income Tax
Appeal allowed partly; remit to verify whether religious spending exceeds 5% under s.80G(5)/(5B) before approval
November 1, 2025   Case Laws Income Tax
Foreign commission and overseas warehousing treated as income arising outside India; no TDS under s.195, s.40(a)(ia) disallowance reversed
November 1, 2025   Case Laws Income Tax
Appeal allowed; revisionary order quashed as earlier coordinate bench findings on sections 80G and 37(1) apply mutatis mutandis

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