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    October 24, 2025   Case Laws Income Tax
    Reassessment notices under sections 147/148 quashed as invalid where s.149(1)(b) and s.151 sanction were defective
    October 24, 2025   Case Laws Income Tax
    Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration di...
    October 24, 2025   Case Laws Income Tax
    Appeal allowed: unsecured deposits and capital introductions treated as explained; assessee's documents shifted onus, Revenue failed to rebut
    October 24, 2025   Case Laws Income Tax
    Reassessment notice u/s 148 quashed as time-barred for failing to complete s.148A(c)/(d) within surviving TOLA window
    October 24, 2025   Case Laws Income Tax
    Registration denials under section 12AA and 80G set aside for lack of chance to cure defects; matter remitted
    October 18, 2025   Case Laws Income Tax
    Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
    October 18, 2025   Case Laws Income Tax
    Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
    October 18, 2025   Case Laws Income Tax
    Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
    October 18, 2025   Case Laws Income Tax
    Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined unde...
    October 18, 2025   Case Laws Income Tax
    Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
    October 18, 2025   Case Laws Income Tax
    Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
    October 18, 2025   Case Laws Income Tax
    Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
    October 18, 2025   Case Laws Income Tax
    DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)
    October 18, 2025   Case Laws Income Tax
    Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
    October 18, 2025   Case Laws Income Tax
    Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
    October 18, 2025   Case Laws Income Tax
    Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
    October 18, 2025   Case Laws Income Tax
    Taxpayer not a defaulter under ss.201(1)/201(1A) where Form 15CBs, DTAA positions and TDS on commissions complied
    October 18, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) deleted where assessing officer attributed joint account deposits solely to assessee without proper enquiries
    October 18, 2025   Case Laws Income Tax
    Revisional order quashed: AO's plausible view on taxability under s.28 upheld; land deemed capital asset under s.2(14)
    October 18, 2025   Case Laws Income Tax
    Sec.43B deduction allowed for amounts paid in FY; service tax deletion and partial disallowance upheld; AO to recalculate sec.270A penalty
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All › Income Tax › Income Tax - 2025
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October 24, 2025   Case Laws Income Tax
Reassessment notices under sections 147/148 quashed as invalid where s.149(1)(b) and s.151 sanction were defective
October 24, 2025   Case Laws Income Tax
Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration directed
October 24, 2025   Case Laws Income Tax
Appeal allowed: unsecured deposits and capital introductions treated as explained; assessee's documents shifted onus, Revenue failed to rebut
October 24, 2025   Case Laws Income Tax
Reassessment notice u/s 148 quashed as time-barred for failing to complete s.148A(c)/(d) within surviving TOLA window
October 24, 2025   Case Laws Income Tax
Registration denials under section 12AA and 80G set aside for lack of chance to cure defects; matter remitted
October 18, 2025   Case Laws Income Tax
Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
October 18, 2025   Case Laws Income Tax
Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
October 18, 2025   Case Laws Income Tax
Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
October 18, 2025   Case Laws Income Tax
Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined under Section 154
October 18, 2025   Case Laws Income Tax
Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
October 18, 2025   Case Laws Income Tax
Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 244A)
October 18, 2025   Case Laws Income Tax
Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
October 18, 2025   Case Laws Income Tax
DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)
October 18, 2025   Case Laws Income Tax
Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
October 18, 2025   Case Laws Income Tax
Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
October 18, 2025   Case Laws Income Tax
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exempt
October 18, 2025   Case Laws Income Tax
Taxpayer not a defaulter under ss.201(1)/201(1A) where Form 15CBs, DTAA positions and TDS on commissions complied
October 18, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) deleted where assessing officer attributed joint account deposits solely to assessee without proper enquiries
October 18, 2025   Case Laws Income Tax
Revisional order quashed: AO's plausible view on taxability under s.28 upheld; land deemed capital asset under s.2(14)
October 18, 2025   Case Laws Income Tax
Sec.43B deduction allowed for amounts paid in FY; service tax deletion and partial disallowance upheld; AO to recalculate sec.270A penalty

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