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    October 3, 2025   Case Laws Income Tax
    Ex-gratia lump-sum on employer closure held voluntary, not salary or compensation under section 17(3); exempt under section 10
    October 3, 2025   Case Laws Income Tax
    Assessee appeal allowed; Revenue rectification under s.254(2) not maintainable, Rs.21,73,975 deleted for invalid DVO reliance
    October 1, 2025   Case Laws Income Tax
    Section 270A penalty quashed for transfer pricing adjustment; APA and section 92CD(1) modified return accepted, fresh adjudication within 12 weeks
    October 1, 2025   Case Laws Income Tax
    Reopening under Sections 147/148 invalid where no escapement; subsequent JDA triggers only recomputation under Section 155(7B)
    October 1, 2025   Case Laws Income Tax
    Provisional attachment under Section 281B expires after six months with no extension; declared invalid ab initio, update land records
    October 1, 2025   Case Laws Income Tax
    Assessment partly modified: repair-and-maintenance disallowance cut to 10%, interest addition deleted, vehicle depreciation allowed; housing loan inte...
    October 1, 2025   Case Laws Income Tax
    Penalty under section 271A deleted: assessee exempt under section 10(46), section 44AA held inapplicable as books were maintained
    October 1, 2025   Case Laws Income Tax
    Interest on deposits for acquiring plant and machinery treated as capitalized cost, not taxable revenue income
    October 1, 2025   Case Laws Income Tax
    Assessee's DCF valuation under Rule 11UA(2)(b) upheld; addition under s.56(2)(viib) deleted, excess premium excluded, appeal allowed
    October 1, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) set aside where audited disclosures and precedent defeat claim of furnishing inaccurate particulars
    October 1, 2025   Case Laws Income Tax
    Assessing officer's purchase disallowances deleted where books accepted, cheques proved payments and no independent verification done
    October 1, 2025   Case Laws Income Tax
    Ad hoc 10% turnover addition unsustainable; reconciliation and documents upheld; sales-promotion disallowance reversed; section 14A deletion affirmed
    October 1, 2025   Case Laws Income Tax
    Deduction under s.80IC allowed for unit with substantial manufacturing; s.80IA windmill deduction upheld; PF/ESI late-payment claims rejected
    September 30, 2025   Case Laws Income Tax
    Order directs petitioner to deposit 20% of assessed tax and bank accounts to be released immediately
    September 30, 2025   Case Laws Income Tax
    Assessment, demand and penalties set aside for breach of natural justice; fresh show cause on s.69A and s.56(2)(x)
    September 30, 2025   Case Laws Income Tax
    Appeal allowed; section 194H not attracted; payment gateway transactions not commission; demands under sections 201/201(1A) deleted
    September 30, 2025   Case Laws Income Tax
    Finance Act 2022 prospective: pre-AY2023-24 accumulations used within section 11(3) timeline not taxable under section 115BBI
    September 30, 2025   Case Laws Income Tax
    Penalty under section 271C not leviable where TDS deducted but belatedly remitted; s.194A non-deduction facts to be verified
    September 30, 2025   Case Laws Income Tax
    Receipts for marketing, distribution, frequency marketing and SCHI facility not taxable as royalty/FTS under s.9(1)(vii) and Article 12(4)(a)
    September 30, 2025   Case Laws Income Tax
    Assessee firm wins; s.40A(3) and Rule 6DD disallowance quashed as cash land payments proved genuine and necessary
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All › Income Tax › Income Tax - 2025
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October 3, 2025   Case Laws Income Tax
Ex-gratia lump-sum on employer closure held voluntary, not salary or compensation under section 17(3); exempt under section 10
October 3, 2025   Case Laws Income Tax
Assessee appeal allowed; Revenue rectification under s.254(2) not maintainable, Rs.21,73,975 deleted for invalid DVO reliance
October 1, 2025   Case Laws Income Tax
Section 270A penalty quashed for transfer pricing adjustment; APA and section 92CD(1) modified return accepted, fresh adjudication within 12 weeks
October 1, 2025   Case Laws Income Tax
Reopening under Sections 147/148 invalid where no escapement; subsequent JDA triggers only recomputation under Section 155(7B)
October 1, 2025   Case Laws Income Tax
Provisional attachment under Section 281B expires after six months with no extension; declared invalid ab initio, update land records
October 1, 2025   Case Laws Income Tax
Assessment partly modified: repair-and-maintenance disallowance cut to 10%, interest addition deleted, vehicle depreciation allowed; housing loan interest dismissed
October 1, 2025   Case Laws Income Tax
Penalty under section 271A deleted: assessee exempt under section 10(46), section 44AA held inapplicable as books were maintained
October 1, 2025   Case Laws Income Tax
Interest on deposits for acquiring plant and machinery treated as capitalized cost, not taxable revenue income
October 1, 2025   Case Laws Income Tax
Assessee's DCF valuation under Rule 11UA(2)(b) upheld; addition under s.56(2)(viib) deleted, excess premium excluded, appeal allowed
October 1, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) set aside where audited disclosures and precedent defeat claim of furnishing inaccurate particulars
October 1, 2025   Case Laws Income Tax
Assessing officer's purchase disallowances deleted where books accepted, cheques proved payments and no independent verification done
October 1, 2025   Case Laws Income Tax
Ad hoc 10% turnover addition unsustainable; reconciliation and documents upheld; sales-promotion disallowance reversed; section 14A deletion affirmed
October 1, 2025   Case Laws Income Tax
Deduction under s.80IC allowed for unit with substantial manufacturing; s.80IA windmill deduction upheld; PF/ESI late-payment claims rejected
September 30, 2025   Case Laws Income Tax
Order directs petitioner to deposit 20% of assessed tax and bank accounts to be released immediately
September 30, 2025   Case Laws Income Tax
Assessment, demand and penalties set aside for breach of natural justice; fresh show cause on s.69A and s.56(2)(x)
September 30, 2025   Case Laws Income Tax
Appeal allowed; section 194H not attracted; payment gateway transactions not commission; demands under sections 201/201(1A) deleted
September 30, 2025   Case Laws Income Tax
Finance Act 2022 prospective: pre-AY2023-24 accumulations used within section 11(3) timeline not taxable under section 115BBI
September 30, 2025   Case Laws Income Tax
Penalty under section 271C not leviable where TDS deducted but belatedly remitted; s.194A non-deduction facts to be verified
September 30, 2025   Case Laws Income Tax
Receipts for marketing, distribution, frequency marketing and SCHI facility not taxable as royalty/FTS under s.9(1)(vii) and Article 12(4)(a)
September 30, 2025   Case Laws Income Tax
Assessee firm wins; s.40A(3) and Rule 6DD disallowance quashed as cash land payments proved genuine and necessary

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