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    October 25, 2025   Case Laws Income Tax
    Assessee allowed to apply funds under s.11(1)(a) for foreign institute fees and forex losses for Indian education
    October 25, 2025   Case Laws Income Tax
    Revision under s.263 set aside; capital reduction loss, loan waiver and interest write-off allowed under section 2(14)
    October 25, 2025   Case Laws Income Tax
    Remittal of transfer pricing issues; AO/TPO to verify tested party, determine ALP for goods/APIs; Rule 10CB interest
    October 25, 2025   Case Laws Income Tax
    AO's use of s.153C invalid for lack of individualized satisfaction; failure to issue s.144C(1) draft order vitiates final assessments
    October 25, 2025   Case Laws Income Tax
    Assessment disallowances deleted; s.14A r.w.r.8D and s.80IAB deductions allowed; brokerage and settlement fees treated as revenue expense
    October 25, 2025   Case Laws Income Tax
    Sections 153A and 153C additions deleted where seized documents matched declared Rs.10.43 crore sale, no undisclosed income found
    October 25, 2025   Case Laws Income Tax
    Expatriate salary expenses deductible to Indian branch; interest from head office non-taxable; Section 115JB (MAT) held inapplicable
    October 24, 2025   Case Laws Income Tax
    s.276C(2) requires willful tax evasion; mere delay due to bona fide financial difficulty not sufficient for prosecution
    October 24, 2025   Case Laws Income Tax
    Petitioner directed to pursue alternate remedy under s.246A; recovery stayed and appeal filings condoned kept in abeyance
    October 24, 2025   Case Laws Income Tax
    Assessment limited to Rs.2,84,060 under s.69; reopening barred after Income Disclosure Scheme declaration, ss.147/144/144B quashed
    October 24, 2025   Case Laws Income Tax
    Felling and sale of eucalyptus and wattle trees held agricultural income under s.2(1A); AO disallowance quashed
    October 24, 2025   Case Laws Income Tax
    Condonation under s.119(2)(b) validates assessee's s.115BAA option; AO to verify Form 10-IC and recompute 22% tax
    October 24, 2025   Case Laws Income Tax
    Penalty under s.271F deleted as USD 1,200,000 foreign loan proved, non-resident status and reasonable cause under s.273B
    October 24, 2025   Case Laws Income Tax
    Assessee AOP's returned donations and discounts treated as ordinary taxable business expenses; disallowances deleted on mutuality grounds
    October 24, 2025   Case Laws Income Tax
    Section 263 revision set aside; AO assessment restored as not erroneous or prejudicial to revenue
    October 24, 2025   Case Laws Income Tax
    Article 8 DTAA covers all shipping freight and linked inland haulage; shipping income not taxable in India under Section 44B
    October 24, 2025   Case Laws Income Tax
    Appeal allowed for statistical purposes; dismissal under s.249(2) set aside as time-barred, remanded for merits
    October 24, 2025   Case Laws Income Tax
    Reopening under s.148 upheld where unexplained credits under s.68 and intentional omission of records justified additions
    October 24, 2025   Case Laws Income Tax
    Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.3...
    October 24, 2025   Case Laws Income Tax
    Transfer pricing appeal partially allowed: TNMM median margin upheld, MSA-backed continuous services negate Nil ALP; verify PF/ESI double disallowance
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All › Income Tax › Income Tax - 2025
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October 25, 2025   Case Laws Income Tax
Assessee allowed to apply funds under s.11(1)(a) for foreign institute fees and forex losses for Indian education
October 25, 2025   Case Laws Income Tax
Revision under s.263 set aside; capital reduction loss, loan waiver and interest write-off allowed under section 2(14)
October 25, 2025   Case Laws Income Tax
Remittal of transfer pricing issues; AO/TPO to verify tested party, determine ALP for goods/APIs; Rule 10CB interest
October 25, 2025   Case Laws Income Tax
AO's use of s.153C invalid for lack of individualized satisfaction; failure to issue s.144C(1) draft order vitiates final assessments
October 25, 2025   Case Laws Income Tax
Assessment disallowances deleted; s.14A r.w.r.8D and s.80IAB deductions allowed; brokerage and settlement fees treated as revenue expense
October 25, 2025   Case Laws Income Tax
Sections 153A and 153C additions deleted where seized documents matched declared Rs.10.43 crore sale, no undisclosed income found
October 25, 2025   Case Laws Income Tax
Expatriate salary expenses deductible to Indian branch; interest from head office non-taxable; Section 115JB (MAT) held inapplicable
October 24, 2025   Case Laws Income Tax
s.276C(2) requires willful tax evasion; mere delay due to bona fide financial difficulty not sufficient for prosecution
October 24, 2025   Case Laws Income Tax
Petitioner directed to pursue alternate remedy under s.246A; recovery stayed and appeal filings condoned kept in abeyance
October 24, 2025   Case Laws Income Tax
Assessment limited to Rs.2,84,060 under s.69; reopening barred after Income Disclosure Scheme declaration, ss.147/144/144B quashed
October 24, 2025   Case Laws Income Tax
Felling and sale of eucalyptus and wattle trees held agricultural income under s.2(1A); AO disallowance quashed
October 24, 2025   Case Laws Income Tax
Condonation under s.119(2)(b) validates assessee's s.115BAA option; AO to verify Form 10-IC and recompute 22% tax
October 24, 2025   Case Laws Income Tax
Penalty under s.271F deleted as USD 1,200,000 foreign loan proved, non-resident status and reasonable cause under s.273B
October 24, 2025   Case Laws Income Tax
Assessee AOP's returned donations and discounts treated as ordinary taxable business expenses; disallowances deleted on mutuality grounds
October 24, 2025   Case Laws Income Tax
Section 263 revision set aside; AO assessment restored as not erroneous or prejudicial to revenue
October 24, 2025   Case Laws Income Tax
Article 8 DTAA covers all shipping freight and linked inland haulage; shipping income not taxable in India under Section 44B
October 24, 2025   Case Laws Income Tax
Appeal allowed for statistical purposes; dismissal under s.249(2) set aside as time-barred, remanded for merits
October 24, 2025   Case Laws Income Tax
Reopening under s.148 upheld where unexplained credits under s.68 and intentional omission of records justified additions
October 24, 2025   Case Laws Income Tax
Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.35(2AB) &D
October 24, 2025   Case Laws Income Tax
Transfer pricing appeal partially allowed: TNMM median margin upheld, MSA-backed continuous services negate Nil ALP; verify PF/ESI double disallowance

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