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    October 4, 2025   Case Laws Income Tax
    Assessing Officer lacks jurisdiction to reopen assessment when show-cause notices are mere fishing inquiries without live nexus to sale deed
    October 4, 2025   Case Laws Income Tax
    PAN-based ITBA migration error cannot replace statutory transfer order under s.127; electronic records do not confer jurisdiction
    October 4, 2025   Case Laws Income Tax
    Reassessment under s.153A quashed; documents treated as business records, no transfer under s.2(47), assessment restored
    October 4, 2025   Case Laws Income Tax
    S.154 rectification upheld, restoring assessee's s.10(23D) exemption for SEBI-registered mutual fund income after CPC acceptance
    October 4, 2025   Case Laws Income Tax
    Assessee wins: s.56(2)(viia) targets unappropriated shares, not bona fide fresh allotments; valuation and other additions deleted
    October 4, 2025   Case Laws Income Tax
    TDS credit be given to employee despite employer's CIRP moratorium under IBC s.9; AO directed to grant within 60 days
    October 4, 2025   Case Laws Income Tax
    Delayed filing of revised Form 10DA is a procedural lapse; deduction under section 80JJAA allowed, remitted for verification and quantification
    October 4, 2025   Case Laws Income Tax
    s.153D approvals invalid where omnibus mechanical sanction without independent reasoning; assessments quashed for lack of application of mind
    October 4, 2025   Case Laws Income Tax
    Section 54F(2): 'Purchase' broadly construed; allow pro rata exemption when new house cost is less than net sale consideration
    October 4, 2025   Case Laws Income Tax
    Assessment orders 29.12.2017 void ab initio as time-barred; no proof of dispatch under s.153B, breach s.282/Rule127
    October 3, 2025   Case Laws Income Tax
    Assessing officers cannot rely solely on software-generated PAN data; proceedings against merged, deceased entities unjustified, costs reduced
    October 3, 2025   Case Laws Income Tax
    Telescoping set-off of Rs.86,15,72,422 allowed; alloy making charges accepted, specific additions totaling Rs.13.59 crore sustained
    October 3, 2025   Case Laws Income Tax
    Proceedings under section 153C invalidated where AO's satisfaction note failed to identify documents, link years, or quantify seizures.
    October 3, 2025   Case Laws Income Tax
    Unilateral APA applied to AY2013-14 for AMP reimbursement; TDS under s.195 and disallowance u/s 40(a)(i) remitted for re-verification
    October 3, 2025   Case Laws Income Tax
    2,455-day delay excused as reasonable cause; matter restored for limited TDS verification; Section 234E fees adjusted
    October 3, 2025   Case Laws Income Tax
    Reopening under s.148 upheld but s.251(2)/s.145(3) substantive additions set aside; s.12AA cancellation not sustained in appeal
    October 3, 2025   Case Laws Income Tax
    Tax on section 69A additions must be calculated at 30% under pre-amendment section 115BBE, reassessment directed
    October 3, 2025   Case Laws Income Tax
    Agent entitled to full TDS credit if reflected in Form 26AS under s.199(3) read with r.37BA
    October 3, 2025   Case Laws Income Tax
    Transfer pricing comparability remanded for rework after TPO used lower turnover filter without upper turnover limit
    October 3, 2025   Case Laws Income Tax
    Transfer pricing remanded for fresh benchmarking; proviso to s.36(1) interest allowed as revenue; advertisement expense held revenue
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All › Income Tax › Income Tax - 2025
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October 4, 2025   Case Laws Income Tax
Assessing Officer lacks jurisdiction to reopen assessment when show-cause notices are mere fishing inquiries without live nexus to sale deed
October 4, 2025   Case Laws Income Tax
PAN-based ITBA migration error cannot replace statutory transfer order under s.127; electronic records do not confer jurisdiction
October 4, 2025   Case Laws Income Tax
Reassessment under s.153A quashed; documents treated as business records, no transfer under s.2(47), assessment restored
October 4, 2025   Case Laws Income Tax
S.154 rectification upheld, restoring assessee's s.10(23D) exemption for SEBI-registered mutual fund income after CPC acceptance
October 4, 2025   Case Laws Income Tax
Assessee wins: s.56(2)(viia) targets unappropriated shares, not bona fide fresh allotments; valuation and other additions deleted
October 4, 2025   Case Laws Income Tax
TDS credit be given to employee despite employer's CIRP moratorium under IBC s.9; AO directed to grant within 60 days
October 4, 2025   Case Laws Income Tax
Delayed filing of revised Form 10DA is a procedural lapse; deduction under section 80JJAA allowed, remitted for verification and quantification
October 4, 2025   Case Laws Income Tax
s.153D approvals invalid where omnibus mechanical sanction without independent reasoning; assessments quashed for lack of application of mind
October 4, 2025   Case Laws Income Tax
Section 54F(2): 'Purchase' broadly construed; allow pro rata exemption when new house cost is less than net sale consideration
October 4, 2025   Case Laws Income Tax
Assessment orders 29.12.2017 void ab initio as time-barred; no proof of dispatch under s.153B, breach s.282/Rule127
October 3, 2025   Case Laws Income Tax
Assessing officers cannot rely solely on software-generated PAN data; proceedings against merged, deceased entities unjustified, costs reduced
October 3, 2025   Case Laws Income Tax
Telescoping set-off of Rs.86,15,72,422 allowed; alloy making charges accepted, specific additions totaling Rs.13.59 crore sustained
October 3, 2025   Case Laws Income Tax
Proceedings under section 153C invalidated where AO's satisfaction note failed to identify documents, link years, or quantify seizures.
October 3, 2025   Case Laws Income Tax
Unilateral APA applied to AY2013-14 for AMP reimbursement; TDS under s.195 and disallowance u/s 40(a)(i) remitted for re-verification
October 3, 2025   Case Laws Income Tax
2,455-day delay excused as reasonable cause; matter restored for limited TDS verification; Section 234E fees adjusted
October 3, 2025   Case Laws Income Tax
Reopening under s.148 upheld but s.251(2)/s.145(3) substantive additions set aside; s.12AA cancellation not sustained in appeal
October 3, 2025   Case Laws Income Tax
Tax on section 69A additions must be calculated at 30% under pre-amendment section 115BBE, reassessment directed
October 3, 2025   Case Laws Income Tax
Agent entitled to full TDS credit if reflected in Form 26AS under s.199(3) read with r.37BA
October 3, 2025   Case Laws Income Tax
Transfer pricing comparability remanded for rework after TPO used lower turnover filter without upper turnover limit
October 3, 2025   Case Laws Income Tax
Transfer pricing remanded for fresh benchmarking; proviso to s.36(1) interest allowed as revenue; advertisement expense held revenue

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