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    October 10, 2025   Case Laws Income Tax
    Decision upholds assessee's transfer pricing benchmarking for bareboat charter, deletes INR10,47,30,105 adjustment, directs s.234C interest
    October 10, 2025   Case Laws Income Tax
    Assessee trust succeeds: additions under s.69A and s.69C cannot be imputed from third-party seized documents without corroboration
    October 10, 2025   Case Laws Income Tax
    Assessee's consistent lease equalization accounting under ICAI Guidelines upheld; tax disallowances for lease charges and depreciation set aside
    October 10, 2025   Case Laws Income Tax
    Assessing Officer's failure to record per-assessee s.153C satisfaction and omission of s.144C(1) draft assessment vitiates assessments
    October 10, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) quashed where concealment not specifically alleged despite finding bogus purchases and reduced disallowance
    October 10, 2025   Case Laws Income Tax
    Appeal allowed: tax to be computed at normal slab rates as section 164(2) MMR inapplicable; section 164(3)(a) applies
    October 9, 2025   Case Laws Income Tax
    Petition allowed under section 254(2): Tribunal order denying deduction under section 80-IA set aside for ignoring evidence; appeals remitted
    October 9, 2025   Case Laws Income Tax
    JAO and FAO Have Concurrent Power to Start Reassessment under s.148, Supported by Mandate in s.151A
    October 9, 2025   Case Laws Income Tax
    Advance Pricing Agreement applicable to assessment year where FARs unchanged; tax authorities must apply agreed 19.26% margin
    October 9, 2025   Case Laws Income Tax
    Section 127 transfer upheld valid administrative action; challenge only for mala fides or lack of public interest; 142/148 notices stand
    October 9, 2025   Case Laws Income Tax
    Protective gold assessment in husband's name upheld; petitioner lacks legal standing to relitigate ownership; petition dismissed
    October 9, 2025   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where liquidated assessee could not file timely appeal and bad-debt evidence insufficient
    October 9, 2025   Case Laws Income Tax
    Delivery order charges for international air-cargo are part of transportation under Article 8(2)(b), not domestically taxable
    October 9, 2025   Case Laws Income Tax
    Section 148 notice barred by limitation; reassessment quashed as assessing officer lacked evidence under section 149(1)(b)
    October 9, 2025   Case Laws Income Tax
    Appellate body upholds deletion of ad hoc disallowances; expenses genuine, vessel purchase value substantiated, no excess depreciation
    October 9, 2025   Case Laws Income Tax
    Penalty under s.270A(2) canceled where penalty proceedings require hearing and discretion; s.270A(6)(a) exception applied to taxpayer's case
    October 9, 2025   Case Laws Income Tax
    Excess disallowance deleted; Rs.73,26,040 short-term loss confirmed; AO to re-examine; penalties deductible; 14A/Rule8D relief; subsidies, carbon cred...
    October 9, 2025   Case Laws Income Tax
    Appeal allowed for statistical purposes; matter remitted to CIT(E) to admit additional evidence and decide s.12AA and s.13(1)(c) (1)(c)
    October 9, 2025   Case Laws Income Tax
    Exemption under section 11 restored after Form No.10BB rectification deemed compliant; Rs.50 lakh disallowance deleted
    October 9, 2025   Case Laws Income Tax
    Bank cash deposits not treated as unexplained under Sec 69A & Sec 115BBE where assessee declared income under Sec 44AD
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October 10, 2025   Case Laws Income Tax
Decision upholds assessee's transfer pricing benchmarking for bareboat charter, deletes INR10,47,30,105 adjustment, directs s.234C interest
October 10, 2025   Case Laws Income Tax
Assessee trust succeeds: additions under s.69A and s.69C cannot be imputed from third-party seized documents without corroboration
October 10, 2025   Case Laws Income Tax
Assessee's consistent lease equalization accounting under ICAI Guidelines upheld; tax disallowances for lease charges and depreciation set aside
October 10, 2025   Case Laws Income Tax
Assessing Officer's failure to record per-assessee s.153C satisfaction and omission of s.144C(1) draft assessment vitiates assessments
October 10, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) quashed where concealment not specifically alleged despite finding bogus purchases and reduced disallowance
October 10, 2025   Case Laws Income Tax
Appeal allowed: tax to be computed at normal slab rates as section 164(2) MMR inapplicable; section 164(3)(a) applies
October 9, 2025   Case Laws Income Tax
Petition allowed under section 254(2): Tribunal order denying deduction under section 80-IA set aside for ignoring evidence; appeals remitted
October 9, 2025   Case Laws Income Tax
JAO and FAO Have Concurrent Power to Start Reassessment under s.148, Supported by Mandate in s.151A
October 9, 2025   Case Laws Income Tax
Advance Pricing Agreement applicable to assessment year where FARs unchanged; tax authorities must apply agreed 19.26% margin
October 9, 2025   Case Laws Income Tax
Section 127 transfer upheld valid administrative action; challenge only for mala fides or lack of public interest; 142/148 notices stand
October 9, 2025   Case Laws Income Tax
Protective gold assessment in husband's name upheld; petitioner lacks legal standing to relitigate ownership; petition dismissed
October 9, 2025   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where liquidated assessee could not file timely appeal and bad-debt evidence insufficient
October 9, 2025   Case Laws Income Tax
Delivery order charges for international air-cargo are part of transportation under Article 8(2)(b), not domestically taxable
October 9, 2025   Case Laws Income Tax
Section 148 notice barred by limitation; reassessment quashed as assessing officer lacked evidence under section 149(1)(b)
October 9, 2025   Case Laws Income Tax
Appellate body upholds deletion of ad hoc disallowances; expenses genuine, vessel purchase value substantiated, no excess depreciation
October 9, 2025   Case Laws Income Tax
Penalty under s.270A(2) canceled where penalty proceedings require hearing and discretion; s.270A(6)(a) exception applied to taxpayer's case
October 9, 2025   Case Laws Income Tax
Excess disallowance deleted; Rs.73,26,040 short-term loss confirmed; AO to re-examine; penalties deductible; 14A/Rule8D relief; subsidies, carbon credits excluded
October 9, 2025   Case Laws Income Tax
Appeal allowed for statistical purposes; matter remitted to CIT(E) to admit additional evidence and decide s.12AA and s.13(1)(c) (1)(c)
October 9, 2025   Case Laws Income Tax
Exemption under section 11 restored after Form No.10BB rectification deemed compliant; Rs.50 lakh disallowance deleted
October 9, 2025   Case Laws Income Tax
Bank cash deposits not treated as unexplained under Sec 69A & Sec 115BBE where assessee declared income under Sec 44AD

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