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    December 18, 2025   Case Laws Income Tax
    Unsecured loan credits under s. 68 backed by confirmations and bank transfers; addition deleted, expense disallowance cut to 5%
    December 17, 2025   Notifications Income Tax
    Punjab urban planning authority's specified income notified for Income-tax Act section 10(46A) exemption from AY 2024-25
    December 17, 2025   Notifications Income Tax
    Tax exemption for Noida Authority's land sales, rents, grants, and fees u/s 10(46), tied to non-commercial activity.
    December 17, 2025   Notifications Income Tax
    CBDT assigns specific CIT(A) units to hear search, requisition and survey assessment appeals u/ss 246A/248, plus penalties
    December 17, 2025   Case Laws Income Tax
    Private complaint criminal case: can the complainant be treated as a "victim" under CrPC 2(wa) to appeal acquittal
    December 17, 2025   Case Laws Income Tax
    Seized jewellery kept despite Form-5 tax settlement under Vivad se Vishwas; detention ruled illegal, release ordered with costs
    December 17, 2025   Case Laws Income Tax
    Delayed PF/ESI payment disallowance u/s36(1)(va) triggers s.270A penalty-order quashed for no hearing, remanded fresh decision.
    December 17, 2025   Case Laws Income Tax
    Penalty notice clarity u/s271(1)(c): mismatch between concealment and inaccurate particulars charges led to penalty quashed.
    December 17, 2025   Case Laws Income Tax
    Reassessment over alleged bogus purchases flagged by third-party RTGS data: reopening upheld, Section 69 addition deleted
    December 17, 2025   Case Laws Income Tax
    Trust's dividend income taxability u/s115BBDA and s.10(34) exemption, addition deleted and appeal allowed
    December 17, 2025   Case Laws Income Tax
    Agricultural income claim from sibling's land and s.147 reopening for s.68 loans rejected as unsupported, change of opinion
    December 17, 2025   Case Laws Income Tax
    Reassessment over cash deposits: no addition on recorded issue, so s.40A(3) disallowance deleted despite Expln. 3
    December 17, 2025   Case Laws Income Tax
    Exempt-income expense disallowance u/s14A: whether AO can apply r.8D without recording satisfaction; addition deleted
    December 17, 2025   Case Laws Income Tax
    Seized fine gold ownership established; job worker cannot face protective addition after real owners assessed and pay tax
    December 17, 2025   Case Laws Income Tax
    80G deduction claim for alleged bogus donation: receipt-only proof rejected; s.263 revision for no enquiry upheld, appeal dismissed
    December 17, 2025   Case Laws Income Tax
    Recorded purchase payments in books and bank statements: s.69C "bogus purchase" addition and 12.5% estimate deleted
    December 16, 2025   Case Laws Income Tax
    Section 44C covers all non-resident head office expenses for Indian branches, overturning narrow view on attributable costs
    December 16, 2025   Case Laws Income Tax
    Assessee succeeds: oil wells eligible u/s 80IB(9), depreciation u/s 32, ALP adjustment deleted, MAT/TDS verified
    December 16, 2025   Case Laws Income Tax
    Appeal Succeeds: Section 28 Addition on Cascade Tag Pricing Deleted, Actual Sales and Aggregate GP Accepted
    December 16, 2025   Case Laws Income Tax
    Full TDS credit allowed to spouse under Portuguese Civil Code; s.5A overrides apportionment despite Rule 37BA
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All › Income Tax › Income Tax - 2025
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December 18, 2025   Case Laws Income Tax
Unsecured loan credits under s. 68 backed by confirmations and bank transfers; addition deleted, expense disallowance cut to 5%
December 17, 2025   Notifications Income Tax
Punjab urban planning authority's specified income notified for Income-tax Act section 10(46A) exemption from AY 2024-25
December 17, 2025   Notifications Income Tax
Tax exemption for Noida Authority's land sales, rents, grants, and fees u/s 10(46), tied to non-commercial activity.
December 17, 2025   Notifications Income Tax
CBDT assigns specific CIT(A) units to hear search, requisition and survey assessment appeals u/ss 246A/248, plus penalties
December 17, 2025   Case Laws Income Tax
Private complaint criminal case: can the complainant be treated as a "victim" under CrPC 2(wa) to appeal acquittal
December 17, 2025   Case Laws Income Tax
Seized jewellery kept despite Form-5 tax settlement under Vivad se Vishwas; detention ruled illegal, release ordered with costs
December 17, 2025   Case Laws Income Tax
Delayed PF/ESI payment disallowance u/s36(1)(va) triggers s.270A penalty-order quashed for no hearing, remanded fresh decision.
December 17, 2025   Case Laws Income Tax
Penalty notice clarity u/s271(1)(c): mismatch between concealment and inaccurate particulars charges led to penalty quashed.
December 17, 2025   Case Laws Income Tax
Reassessment over alleged bogus purchases flagged by third-party RTGS data: reopening upheld, Section 69 addition deleted
December 17, 2025   Case Laws Income Tax
Trust's dividend income taxability u/s115BBDA and s.10(34) exemption, addition deleted and appeal allowed
December 17, 2025   Case Laws Income Tax
Agricultural income claim from sibling's land and s.147 reopening for s.68 loans rejected as unsupported, change of opinion
December 17, 2025   Case Laws Income Tax
Reassessment over cash deposits: no addition on recorded issue, so s.40A(3) disallowance deleted despite Expln. 3
December 17, 2025   Case Laws Income Tax
Exempt-income expense disallowance u/s14A: whether AO can apply r.8D without recording satisfaction; addition deleted
December 17, 2025   Case Laws Income Tax
Seized fine gold ownership established; job worker cannot face protective addition after real owners assessed and pay tax
December 17, 2025   Case Laws Income Tax
80G deduction claim for alleged bogus donation: receipt-only proof rejected; s.263 revision for no enquiry upheld, appeal dismissed
December 17, 2025   Case Laws Income Tax
Recorded purchase payments in books and bank statements: s.69C "bogus purchase" addition and 12.5% estimate deleted
December 16, 2025   Case Laws Income Tax
Section 44C covers all non-resident head office expenses for Indian branches, overturning narrow view on attributable costs
December 16, 2025   Case Laws Income Tax
Assessee succeeds: oil wells eligible u/s 80IB(9), depreciation u/s 32, ALP adjustment deleted, MAT/TDS verified
December 16, 2025   Case Laws Income Tax
Appeal Succeeds: Section 28 Addition on Cascade Tag Pricing Deleted, Actual Sales and Aggregate GP Accepted
December 16, 2025   Case Laws Income Tax
Full TDS credit allowed to spouse under Portuguese Civil Code; s.5A overrides apportionment despite Rule 37BA

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