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    October 27, 2025   Case Laws Income Tax
    Transfer pricing addition and s.37 disallowance set aside; ALP to be computed using TNMM corroborative benchmarking
    October 27, 2025   Case Laws Income Tax
    Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-jud...
    October 27, 2025   Case Laws Income Tax
    Appeal upholds liaison office status as not a permanent establishment; offshore supplies not taxable; DTAA exclusion inapplicable to interest.
    October 27, 2025   Case Laws Income Tax
    Section 43 BM Act 'may' Directory, Not Mandatory - Penalty for Missing Schedule FA Left to Assessing Officer's Discretion
    October 27, 2025   Case Laws Income Tax
    Payments for use of IT infrastructure not 'plant' and not royalties under section 9(1)(vi) or Article 12(3)(a) DTAA
    October 27, 2025   Case Laws Income Tax
    Tribunal upholds trust's charitable status and s.11/s.12 exemptions; s.13(1)(c) rejected, s.12A/s.12AB registration restored, re-investigation barred
    October 27, 2025   Case Laws Income Tax
    Support service fees under Global Framework Network Agreement are commercial business services, not royalty under s.9(1)(vi) or Article 12
    October 27, 2025   Case Laws Income Tax
    Network fees from Indian entity not taxable under India-Netherlands DTAA and domestic law; addition deleted, appellant allowed
    October 27, 2025   Case Laws Income Tax
    Assessee's school and college qualify as charitable under s.2(15); eligible for registration under s.12A read with s.12AB
    October 27, 2025   Case Laws Income Tax
    Associated enterprise status under s.92A(2) affirmed; NCD interest benchmarked at 12.275% and s.94B adjustments ordered
    October 27, 2025   Case Laws Income Tax
    Decision upholds allowances: s.35(2AB) weighted R&D deduction cured by post-assessment form; s.80-IC, s.80G claims allowed, revenue grounds dismissed ...
    October 25, 2025   Case Laws Income Tax
    Order and notice under Section 148A(b) quashed for failing to give statutory time to reply and denying hearing
    October 25, 2025   Case Laws Income Tax
    Assessee succeeds; 25% disallowance of alleged bogus sales deleted after documents prove genuine sales; Section 37 inapplicable
    October 25, 2025   Case Laws Income Tax
    Assessee's appeal allowed; addition under section 69A deleted as tax officer's disallowance rested on conjecture, no s.131/s.133(6) steps
    October 25, 2025   Case Laws Income Tax
    Deletion of transfer pricing adjustments for AMP and regional HQ; warranty reimbursements pass-through; expat salaries allowed u/s 37(1)
    October 25, 2025   Case Laws Income Tax
    Depreciation Under s.32 Upheld for Pre-2021 Goodwill from Amalgamation; Amendment Applies Prospectively. Revenue's colourable device claim rejected; a...
    October 25, 2025   Case Laws Income Tax
    Exemptions under sections 10(34)/10(35) upheld; section 12A cancellation bars section 11 claims; sections 13(1)(d)/13(2)(h) rejected; 80G remitted
    October 25, 2025   Case Laws Income Tax
    Appeal allowed: Direct AO to grant TDS credit for RBI bond maturity, verify claims under Rule 37BA(3)(ii)
    October 25, 2025   Case Laws Income Tax
    Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
    October 25, 2025   Case Laws Income Tax
    Section 10(10AA)(i) limited to Central/State government employees; PSU employees get only Rs.3,00,000 leave encashment exemption
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All › Income Tax › Income Tax - 2025
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October 27, 2025   Case Laws Income Tax
Transfer pricing addition and s.37 disallowance set aside; ALP to be computed using TNMM corroborative benchmarking
October 27, 2025   Case Laws Income Tax
Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-judgment applied
October 27, 2025   Case Laws Income Tax
Appeal upholds liaison office status as not a permanent establishment; offshore supplies not taxable; DTAA exclusion inapplicable to interest.
October 27, 2025   Case Laws Income Tax
Section 43 BM Act 'may' Directory, Not Mandatory - Penalty for Missing Schedule FA Left to Assessing Officer's Discretion
October 27, 2025   Case Laws Income Tax
Payments for use of IT infrastructure not 'plant' and not royalties under section 9(1)(vi) or Article 12(3)(a) DTAA
October 27, 2025   Case Laws Income Tax
Tribunal upholds trust's charitable status and s.11/s.12 exemptions; s.13(1)(c) rejected, s.12A/s.12AB registration restored, re-investigation barred
October 27, 2025   Case Laws Income Tax
Support service fees under Global Framework Network Agreement are commercial business services, not royalty under s.9(1)(vi) or Article 12
October 27, 2025   Case Laws Income Tax
Network fees from Indian entity not taxable under India-Netherlands DTAA and domestic law; addition deleted, appellant allowed
October 27, 2025   Case Laws Income Tax
Assessee's school and college qualify as charitable under s.2(15); eligible for registration under s.12A read with s.12AB
October 27, 2025   Case Laws Income Tax
Associated enterprise status under s.92A(2) affirmed; NCD interest benchmarked at 12.275% and s.94B adjustments ordered
October 27, 2025   Case Laws Income Tax
Decision upholds allowances: s.35(2AB) weighted R&D deduction cured by post-assessment form; s.80-IC, s.80G claims allowed, revenue grounds dismissed &DExpenditure
October 25, 2025   Case Laws Income Tax
Order and notice under Section 148A(b) quashed for failing to give statutory time to reply and denying hearing
October 25, 2025   Case Laws Income Tax
Assessee succeeds; 25% disallowance of alleged bogus sales deleted after documents prove genuine sales; Section 37 inapplicable
October 25, 2025   Case Laws Income Tax
Assessee's appeal allowed; addition under section 69A deleted as tax officer's disallowance rested on conjecture, no s.131/s.133(6) steps
October 25, 2025   Case Laws Income Tax
Deletion of transfer pricing adjustments for AMP and regional HQ; warranty reimbursements pass-through; expat salaries allowed u/s 37(1)
October 25, 2025   Case Laws Income Tax
Depreciation Under s.32 Upheld for Pre-2021 Goodwill from Amalgamation; Amendment Applies Prospectively. Revenue's colourable device claim rejected; assessment set aside
October 25, 2025   Case Laws Income Tax
Exemptions under sections 10(34)/10(35) upheld; section 12A cancellation bars section 11 claims; sections 13(1)(d)/13(2)(h) rejected; 80G remitted
October 25, 2025   Case Laws Income Tax
Appeal allowed: Direct AO to grant TDS credit for RBI bond maturity, verify claims under Rule 37BA(3)(ii)
October 25, 2025   Case Laws Income Tax
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursements
October 25, 2025   Case Laws Income Tax
Section 10(10AA)(i) limited to Central/State government employees; PSU employees get only Rs.3,00,000 leave encashment exemption

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