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    October 7, 2025   Case Laws Income Tax
    Appeal sustains assessee: transfer pricing adjustment on AMP expenses deleted as Chapter X not invocable; Section 154 directed
    October 7, 2025   Case Laws Income Tax
    Revenue appeal dismissed: 'arbitration award' reclassified as software sale; forex gains exempt under s.10A; no s.40(a)(ia) disallowance
    October 7, 2025   Case Laws Income Tax
    Interest on enhanced compensation from compulsory acquisition not taxable under s.56(2)(viii) read with s.145B(1), AO's inclusion set aside
    October 7, 2025   Case Laws Income Tax
    25% disallowance of purchases upheld for unverified bogus suppliers; matter remitted for verification; Rs 12L loan deletion
    October 7, 2025   Case Laws Income Tax
    AO directed to vacate s.141(1)(a) demand linked to s.40A(7) gratuity disallowance; s.143(1)(a) allows AO to disallow based on audit report
    October 6, 2025   Case Laws Income Tax
    Decision upholds surplus from land sale taxed as capital gains, not business income; revenue appeal dismissed
    October 6, 2025   Case Laws Income Tax
    Condonation orders upheld but require detailed, fact-specific reasoning; Revenue to pay Rs.25,000 costs per tax appeal
    October 6, 2025   Case Laws Income Tax
    Curative petition dismissed; India-Switzerland DTAA unenforceable without government notification, withholding tax on dividends sustained thus
    October 6, 2025   Case Laws Income Tax
    Assessee's claim under section 57: home loan interest netted with spouse's interest income; section 68 remitted for verification
    October 6, 2025   Case Laws Income Tax
    Reassessment under Section 147 invalid when taxpayer disclosed full primary facts; change of opinion and concurrent notices void
    October 6, 2025   Case Laws Income Tax
    Reopening assessment under s.148 and s.148A(d) quashed; NRE receipts exempt under s.10(4)(ii), no tax under s.9 read with s.5
    October 6, 2025   Case Laws Income Tax
    Assessment order quashed for denial of hearing; remitted for de novo assessment-consider reply and comply with s.144B, s.194Q, s.40(a)(ia)
    October 6, 2025   Case Laws Income Tax
    Penalty under section 271(1)(c) read with section 274 invalidated for non-specific show-cause notice; require fresh compliant notice
    October 6, 2025   Case Laws Income Tax
    Assessment addition deleted where income estimated from uncorroborated third-party statement and without rejecting books of account
    October 6, 2025   Case Laws Income Tax
    Penalty under section 271D deleted as no evidence of Rs.25 crore cash receipt; no contravention of section 269SS
    October 6, 2025   Case Laws Income Tax
    GST return discrepancies alone cannot justify addition under Section 69C; AO must apply 5% gross profit on admitted purchases
    October 6, 2025   Case Laws Income Tax
    Principal recovery under finance lease treated as non-taxable capital return when surrendered depreciation accepted; tax addition reduction upheld
    October 6, 2025   Case Laws Income Tax
    Operating, not finance, leases; MLI cannot alter DTAA absent s.90(1) notification; Art.8 covers aircraft rentals; no PE under Art.5
    October 6, 2025   Case Laws Income Tax
    Tax addition deleted where Form 26AS mismatches contradicted cash-basis books and corroborative evidence; Section 133(6) allowed
    October 4, 2025   Case Laws Income Tax
    Final assessment order dated 31.08.2016 held time-barred as objection not filed within s.144C(2) 30-day period
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All › Income Tax › Income Tax - 2025
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October 7, 2025   Case Laws Income Tax
Appeal sustains assessee: transfer pricing adjustment on AMP expenses deleted as Chapter X not invocable; Section 154 directed
October 7, 2025   Case Laws Income Tax
Revenue appeal dismissed: 'arbitration award' reclassified as software sale; forex gains exempt under s.10A; no s.40(a)(ia) disallowance
October 7, 2025   Case Laws Income Tax
Interest on enhanced compensation from compulsory acquisition not taxable under s.56(2)(viii) read with s.145B(1), AO's inclusion set aside
October 7, 2025   Case Laws Income Tax
25% disallowance of purchases upheld for unverified bogus suppliers; matter remitted for verification; Rs 12L loan deletion
October 7, 2025   Case Laws Income Tax
AO directed to vacate s.141(1)(a) demand linked to s.40A(7) gratuity disallowance; s.143(1)(a) allows AO to disallow based on audit report
October 6, 2025   Case Laws Income Tax
Decision upholds surplus from land sale taxed as capital gains, not business income; revenue appeal dismissed
October 6, 2025   Case Laws Income Tax
Condonation orders upheld but require detailed, fact-specific reasoning; Revenue to pay Rs.25,000 costs per tax appeal
October 6, 2025   Case Laws Income Tax
Curative petition dismissed; India-Switzerland DTAA unenforceable without government notification, withholding tax on dividends sustained thus
October 6, 2025   Case Laws Income Tax
Assessee's claim under section 57: home loan interest netted with spouse's interest income; section 68 remitted for verification
October 6, 2025   Case Laws Income Tax
Reassessment under Section 147 invalid when taxpayer disclosed full primary facts; change of opinion and concurrent notices void
October 6, 2025   Case Laws Income Tax
Reopening assessment under s.148 and s.148A(d) quashed; NRE receipts exempt under s.10(4)(ii), no tax under s.9 read with s.5
October 6, 2025   Case Laws Income Tax
Assessment order quashed for denial of hearing; remitted for de novo assessment-consider reply and comply with s.144B, s.194Q, s.40(a)(ia)
October 6, 2025   Case Laws Income Tax
Penalty under section 271(1)(c) read with section 274 invalidated for non-specific show-cause notice; require fresh compliant notice
October 6, 2025   Case Laws Income Tax
Assessment addition deleted where income estimated from uncorroborated third-party statement and without rejecting books of account
October 6, 2025   Case Laws Income Tax
Penalty under section 271D deleted as no evidence of Rs.25 crore cash receipt; no contravention of section 269SS
October 6, 2025   Case Laws Income Tax
GST return discrepancies alone cannot justify addition under Section 69C; AO must apply 5% gross profit on admitted purchases
October 6, 2025   Case Laws Income Tax
Principal recovery under finance lease treated as non-taxable capital return when surrendered depreciation accepted; tax addition reduction upheld
October 6, 2025   Case Laws Income Tax
Operating, not finance, leases; MLI cannot alter DTAA absent s.90(1) notification; Art.8 covers aircraft rentals; no PE under Art.5
October 6, 2025   Case Laws Income Tax
Tax addition deleted where Form 26AS mismatches contradicted cash-basis books and corroborative evidence; Section 133(6) allowed
October 4, 2025   Case Laws Income Tax
Final assessment order dated 31.08.2016 held time-barred as objection not filed within s.144C(2) 30-day period

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