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    December 19, 2025   Case Laws Income Tax
    Aftermarket trading expenses and head office stock transfers in s.80IC deduction-revenue's reallocations rejected; TDS/royalty disallowances deleted.
    December 19, 2025   Case Laws Income Tax
    DTH broadcasting licence variable fees and interest provision treated as revenue expense u/s37(1), not s.35ABB
    December 19, 2025   Case Laws Income Tax
    Tax return adjustments disallowing s.35(1) deduction and denying MAT credit: s.143(1)(a) intimation not merged; s.154 remanded.
    December 19, 2025   Case Laws Income Tax
    Cash deposits explained as painting sales, ancestral jewellery sale and engagement gifts; s.69A addition deletion upheld, appeal dismissed.
    December 19, 2025   Case Laws Income Tax
    Indexed improvement costs for residential property sale: completed construction evidence accepted; LTCG addition based on suspicion set aside.
    December 19, 2025   Case Laws Income Tax
    Alleged bogus purchase invoices and s.37 expense disallowance based only on retracted third-party statement struck down
    December 19, 2025   Case Laws Income Tax
    Income tax reassessment after no s.148 return: s.143(2) notice not required; cash-basis fees addition deleted, VIA deduction allowed
    December 19, 2025   Case Laws Income Tax
    Income tax search assessments after s.132 raid: s.153A-153D process and s.153B time limit, reassessment quashed as time-barred
    December 19, 2025   Case Laws Income Tax
    Royalty paid to related party under unilateral APA and CSR-linked donations: royalty order reframed; s.80G deduction allowed.
    December 18, 2025   Case Laws Income Tax
    Foreign exchange gains/losses in cost-plus cross-border supplies treated as operating for TP; adjustment and comparables dispute set aside.
    December 18, 2025   Case Laws Income Tax
    Section 10B export deduction dispute: whether Section 143(1) can make prima facie disallowance; deduction restored, refund ordered.
    December 18, 2025   Case Laws Income Tax
    Income tax reassessment notices and agent assessments: Section 148 time limits and Section 163(2) notice failure voided assessments (2)
    December 18, 2025   Case Laws Income Tax
    Feature film distribution profits u/r 9B: can income be computed without books of account? Revenue wins
    December 18, 2025   Case Laws Income Tax
    TDS credit from Form 26AS during return processing under 143(1): full credit allowed after income linkage verification
    December 18, 2025   Case Laws Income Tax
    Tax on interest paid with enhanced compensation for compulsory acquisition of rural farmland; treated as "other sources" income
    December 18, 2025   Case Laws Income Tax
    Telecom licence fee, spectrum charges, KYC penalties and prepaid discounts: licence fee capital u/s35ABB, others allowed
    December 18, 2025   Case Laws Income Tax
    Unexplained purchases/sales additions in buyer's assessment: section 263 revision partly quashed, other suppliers and profit mismatch reopened
    December 18, 2025   Case Laws Income Tax
    Singapore company's bandwidth charges from India: not "royalty" u/s 9(1)(vi) or Article 12(3); addition deleted.
    December 18, 2025   Case Laws Income Tax
    Charitable trust's Form 10 school construction accumulation: spending across its schools counted, subject to fixed-asset verification.
    December 18, 2025   Case Laws Income Tax
    Outstanding capital loan liability and alleged remission u/s41(1) - no write-back or deduction, addition deleted
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All › Income Tax › Income Tax - 2025
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December 19, 2025   Case Laws Income Tax
Aftermarket trading expenses and head office stock transfers in s.80IC deduction-revenue's reallocations rejected; TDS/royalty disallowances deleted.
December 19, 2025   Case Laws Income Tax
DTH broadcasting licence variable fees and interest provision treated as revenue expense u/s37(1), not s.35ABB
December 19, 2025   Case Laws Income Tax
Tax return adjustments disallowing s.35(1) deduction and denying MAT credit: s.143(1)(a) intimation not merged; s.154 remanded.
December 19, 2025   Case Laws Income Tax
Cash deposits explained as painting sales, ancestral jewellery sale and engagement gifts; s.69A addition deletion upheld, appeal dismissed.
December 19, 2025   Case Laws Income Tax
Indexed improvement costs for residential property sale: completed construction evidence accepted; LTCG addition based on suspicion set aside.
December 19, 2025   Case Laws Income Tax
Alleged bogus purchase invoices and s.37 expense disallowance based only on retracted third-party statement struck down
December 19, 2025   Case Laws Income Tax
Income tax reassessment after no s.148 return: s.143(2) notice not required; cash-basis fees addition deleted, VIA deduction allowed
December 19, 2025   Case Laws Income Tax
Income tax search assessments after s.132 raid: s.153A-153D process and s.153B time limit, reassessment quashed as time-barred
December 19, 2025   Case Laws Income Tax
Royalty paid to related party under unilateral APA and CSR-linked donations: royalty order reframed; s.80G deduction allowed.
December 18, 2025   Case Laws Income Tax
Foreign exchange gains/losses in cost-plus cross-border supplies treated as operating for TP; adjustment and comparables dispute set aside.
December 18, 2025   Case Laws Income Tax
Section 10B export deduction dispute: whether Section 143(1) can make prima facie disallowance; deduction restored, refund ordered.
December 18, 2025   Case Laws Income Tax
Income tax reassessment notices and agent assessments: Section 148 time limits and Section 163(2) notice failure voided assessments (2)
December 18, 2025   Case Laws Income Tax
Feature film distribution profits u/r 9B: can income be computed without books of account? Revenue wins
December 18, 2025   Case Laws Income Tax
TDS credit from Form 26AS during return processing under 143(1): full credit allowed after income linkage verification
December 18, 2025   Case Laws Income Tax
Tax on interest paid with enhanced compensation for compulsory acquisition of rural farmland; treated as "other sources" income
December 18, 2025   Case Laws Income Tax
Telecom licence fee, spectrum charges, KYC penalties and prepaid discounts: licence fee capital u/s35ABB, others allowed
December 18, 2025   Case Laws Income Tax
Unexplained purchases/sales additions in buyer's assessment: section 263 revision partly quashed, other suppliers and profit mismatch reopened
December 18, 2025   Case Laws Income Tax
Singapore company's bandwidth charges from India: not "royalty" u/s 9(1)(vi) or Article 12(3); addition deleted.
December 18, 2025   Case Laws Income Tax
Charitable trust's Form 10 school construction accumulation: spending across its schools counted, subject to fixed-asset verification.
December 18, 2025   Case Laws Income Tax
Outstanding capital loan liability and alleged remission u/s41(1) - no write-back or deduction, addition deleted

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