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    October 16, 2025   Case Laws Income Tax
    Petition challenging reassessment under s.147 dismissed where no jurisdictional plea; courts defer to administrative belief unless arbitrary or mala f...
    October 16, 2025   Case Laws Income Tax
    Trust's interest-free secured loan to manager denies s.11 exemption; not charitable under s.2(15); s.13(1)(c) taxability upheld
    October 16, 2025   Case Laws Income Tax
    Assessee denied depreciation under s.32 for non-ownership of common infrastructure; refundable contributions amortised 5% annually as revenue
    October 16, 2025   Case Laws Income Tax
    Supervisory tax authority invalidates decisions by appellate officer made after June 18, 2018 for lack of jurisdiction
    October 16, 2025   Case Laws Income Tax
    Assessees retain statutory right to apply under amended Sections 245A-M; settlement applications between Feb 1-Mar 31, 2021 valid
    October 16, 2025   Case Laws Income Tax
    Cryptic refusal of stay on demand set aside; matter remitted for de novo, reasoned reconsideration within four weeks
    October 16, 2025   Case Laws Income Tax
    Sales of copyrighted software by non-residents are not "royalty" under Act or DTAA; section 195 TDS not attracted
    October 16, 2025   Case Laws Income Tax
    Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
    October 16, 2025   Case Laws Income Tax
    Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
    October 16, 2025   Case Laws Income Tax
    Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
    October 16, 2025   Case Laws Income Tax
    Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
    October 16, 2025   Case Laws Income Tax
    Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
    October 16, 2025   Case Laws Income Tax
    Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
    October 16, 2025   Case Laws Income Tax
    Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
    October 16, 2025   Case Laws Income Tax
    Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
    October 15, 2025   Case Laws Income Tax
    Assessing Officer must complete assessment within one month under section 144C(13); no extension for remand cases
    October 15, 2025   Case Laws Income Tax
    Condonation of delay under Section 119(2)(b) granted to file income return to uphold approved resolution plan
    October 15, 2025   Case Laws Income Tax
    Writ allowed; petitioner permitted to refile condonation application under s.119(2)(b), respondent must consider it on merits
    October 15, 2025   Case Laws Income Tax
    DTVSV Scheme 2024: Rule 45 online filing requirement doesn't invalidate manually filed Form No.1 declaration; relief granted
    October 15, 2025   Case Laws Income Tax
    Revenue appeal dismissed; TNMM benchmarking upheld and s.40(a)(ia) additions deleted, reversals, ICDS, provisions, doubtful debts sustained
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All › Income Tax › Income Tax - 2025
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October 16, 2025   Case Laws Income Tax
Petition challenging reassessment under s.147 dismissed where no jurisdictional plea; courts defer to administrative belief unless arbitrary or mala fide
October 16, 2025   Case Laws Income Tax
Trust's interest-free secured loan to manager denies s.11 exemption; not charitable under s.2(15); s.13(1)(c) taxability upheld
October 16, 2025   Case Laws Income Tax
Assessee denied depreciation under s.32 for non-ownership of common infrastructure; refundable contributions amortised 5% annually as revenue
October 16, 2025   Case Laws Income Tax
Supervisory tax authority invalidates decisions by appellate officer made after June 18, 2018 for lack of jurisdiction
October 16, 2025   Case Laws Income Tax
Assessees retain statutory right to apply under amended Sections 245A-M; settlement applications between Feb 1-Mar 31, 2021 valid
October 16, 2025   Case Laws Income Tax
Cryptic refusal of stay on demand set aside; matter remitted for de novo, reasoned reconsideration within four weeks
October 16, 2025   Case Laws Income Tax
Sales of copyrighted software by non-residents are not "royalty" under Act or DTAA; section 195 TDS not attracted
October 16, 2025   Case Laws Income Tax
Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
October 16, 2025   Case Laws Income Tax
Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
October 16, 2025   Case Laws Income Tax
Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
October 16, 2025   Case Laws Income Tax
Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
October 16, 2025   Case Laws Income Tax
Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
October 16, 2025   Case Laws Income Tax
Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
October 16, 2025   Case Laws Income Tax
Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
October 16, 2025   Case Laws Income Tax
Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
October 15, 2025   Case Laws Income Tax
Assessing Officer must complete assessment within one month under section 144C(13); no extension for remand cases
October 15, 2025   Case Laws Income Tax
Condonation of delay under Section 119(2)(b) granted to file income return to uphold approved resolution plan
October 15, 2025   Case Laws Income Tax
Writ allowed; petitioner permitted to refile condonation application under s.119(2)(b), respondent must consider it on merits
October 15, 2025   Case Laws Income Tax
DTVSV Scheme 2024: Rule 45 online filing requirement doesn't invalidate manually filed Form No.1 declaration; relief granted
October 15, 2025   Case Laws Income Tax
Revenue appeal dismissed; TNMM benchmarking upheld and s.40(a)(ia) additions deleted, reversals, ICDS, provisions, doubtful debts sustained

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