Case Laws

Recent Decision Gujarat HC Declines to Interfere in Confiscation Proceedings Under Section 130 of CGST Act; Directs Assessee to Statutory Appellate Route M/s Shreeji Steel v. State Tax Officer (1), Kutch Mobile Squad Published 2026-10-09 10:19:35.623216

Case Law High Court quashes reassessment notice issued by jurisdictional AO instead of NFAC under section 151A scheme AZMAT ALI GULAM RASOOL ANSARI vs. INCOME TAX OFFICER & ORS. Published 2026-09-28 10:01:01.509643

Case Law Vedanta Sasthra Prachara Trust challenged the rejection of its application for approval under section 80G VEDANTA SASTHRA PRACHARA TRUST vs. COMMISSIONER OF INCOME TAX (EXEMPTION) Published 2026-09-28 10:00:25.509572

Case Law Valuation report alone cannot sustain addition for unexplained construction investment under section 69, tribunal holds HARI & CO OWNERS vs. INCOME TAX OFFICER Published 2026-09-28 09:57:11.345469

Case Law Change of opinion cannot sustain reassessment on same property-sale income, ITAT holds ASSISTANT COMMISSIONER OF INCOME TAX vs. DIAMOND DEVELOPERS Published 2026-09-28 09:56:40.213172

Case Law Tribunal allows section 80P deduction where Form 10-IF was filed inadvertently and old regime was claimed INDIAN SEMLESS METAL TUBE PAGARDAR NOKRANCHI SAH PATSANSTHA MARYADIT vs. INCOME TAX OFFICER Published 2026-09-28 09:56:03.786985

Case Law High Court quashes section 271(1)(c) penalty imposed on assessment order already set aside; Department may act again after fresh adjudication KRISHNA PRIYA ENTERPRISES vs. INCOME TAX OFFICER & ORS. Published 2026-09-26 11:06:28.912075

Case Law Penalty under section 271B deleted after tribunal accepts bona fide belief on turnover computation for tax audit threshold MANISH PUSHKAR DAYAL SINGHAL vs. INCOME TAX OFFICER Published 2026-09-26 11:05:37.098320

Case Law High School trust’s 12AB renewal cannot be denied merely because no written trust deed exists, ITAT holds ST. THOMAS HIGH SCHOOL vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) Published 2026-09-26 11:05:09.066392

Case Law Unregistered educational trust assessed as an AOP may claim set-off of brought-forward excess expenditure, tribunal holds MRPL EDUCATION TRUST vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) Published 2026-09-26 11:03:48.404487

Case Law Tribunal allows bad-debt deduction for NSEL receivables; 80-IA windmill expense allocation remanded TIRUPATI MICROTECH (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-26 11:03:25.725041

Case Law Tribunal holds village land sold as industrial-purpose property was a capital asset; s. 54B deduction denied and s. 263 challenge rejected NAMDEO JANKU THORAT vs. INCOME TAX OFFICER Published 2026-09-26 11:02:58.386604

Case Law Delay of 229 days condoned; reassessment notice for AY 2015-16 held time-barred and quashed DEEPIKA RAVINDRA DHURI vs. INCOME TAX OFFICER Published 2026-09-26 11:02:30.859469

Case Law FEMA search seizure: court orders release of seized currency after prolonged inaction under section 132B framework HARISH FOREX SERVICES (P) LTD. & ORS. vs. ASSISTANT DIRECTOR OF ENFORCEMENT Published 2026-09-25 09:43:25.081470

Case Law Karnataka State Beverages Corporation: provision for ex gratia to employees is allowable as business expenditure KARNATAKA STATE BEVERAGES CORPORATION LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-25 09:42:35.539327

Case Law Tribunal holds amended Rule 8D applies prospectively; no section 14A disallowance can be added to book profit under section 115JB BOSCH CHASSIS SYSTEMS INDIA (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-25 09:42:07.396269

Case Law Tribunal deletes unexplained cash-credit addition on sale of shares where earlier investment was accepted DEPUTY COMMISSIONER OF INCOME TAX vs. BRGD SPONGE & IRON (P) LTD.* Published 2026-09-25 09:41:34.250456

Case Law Permanent establishment attributed 50:50 share of M&A advisory profits for Hong Kong non-resident with Mumbai branch BDA PARTNERS LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION) Published 2026-09-25 09:40:53.081398

Case Law Tribunal upholds disallowance of JCB rent under section 40(a)(ia) and interest on unexplained interest-free advances M.F CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-25 09:40:13.750312

Case Law Income-tax addition under section 69A fails where agricultural income was supported by land records, produce bills and bank entries PARSHOTMBHAI PATEL vs. INCOME TAX OFFICE Published 2026-09-25 09:39:38.510164

Case Law High Court quashes reassessment initiation for failure to consider taxpayers’ reply under section 148A OJASWINI RETAILERS (P) LTD. & ANR. vs. UNION OF INDIA & ORS. Published 2026-09-24 09:44:25.226152

Case Law Writ petition challenges section 153C notices as time-barred over delayed satisfaction note VINOD KUMAR vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-24 09:43:28.835209

Case Law ITAT deletes section 69 addition for agricultural land investment disclosed in fixed asset schedule ABDULHAKK ADAMBHAI RANGUNI vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-24 09:42:56.357753

Case Law Penalty under section 271D deleted where journal-entry loan transfer was supported by reasonable cause VALCHAND BHALRAJ SHAH vs. INCOME TAX OFFICER Published 2026-09-24 09:42:24.775051

Case Law ITAT restores onion-sale agricultural income claim for fresh verification under section 69A JAGADEESH GANGADHAR LATHA vs. INCOME TAX OFFICER Published 2026-09-24 09:41:52.782376

Case Law Joint development agreement did not trigger capital gains under section 2(47)(v), ITAT holds KONDIBAI KACHARYA NAVADEKAR vs. INCOME TAX OFFICER Published 2026-09-24 09:40:50.177906

Case Law Tribunal sets aside reassessment and section 263 revision over alleged bogus sales KALPESH VINODBHAI PATEL vs. PRINCIPAL COMMISSIONER OF INCOME TAX Published 2026-09-24 09:39:27.898128

Case Law Reassessment fails where notice rests on incorrect penny-stock factual premise VINITA RAVI JAIN vs. INCOME TAX OFFICER Published 2026-09-23 10:35:19.239863

Case Law High Court quashes reassessment notice issued by jurisdictional AO, holding CBDT’s internal guidance cannot override section 151A scheme SANJAY GIRDHAR DHRUVA vs. INCOME TAX OFFICER & ORS. Published 2026-09-23 10:34:01.228080

Case Law Tribunal deletes section 69 addition where cash deposits were traced to sale proceeds and uncle’s funds BANGALORE NAGARAJ VISHWANATH vs. INCOME TAX OFFICER Published 2026-09-23 10:33:12.963128

Case Law Tribunal remands cash-deposit additions under s. 69A where assessee held two PANs and old-bank-account notices went unanswered VYAVASAYA SAHAKARA BANK NIYAMITHA IDAKANI vs. INCOME TAX OFFICER Published 2026-09-23 10:30:02.594931

Case Law Business expenditure disallowance under strain as Tribunal rejects ad hoc 5 per cent cut without defect in records MAYUR JOITKUMAR JAIN vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-23 10:29:18.071327

Case Law Income-tax authorities cannot discredit demonetisation cash deposits, agricultural-land exemption, or explained bank credits on mere suspicion MUNIJHAR VILLAGE DADSIYA TILPAT vs. INCOME TAX OFFICER Published 2026-09-23 10:28:37.529883

Case Law Reassessment demand error meant appeal delay was only 18 days; ITAT condones delay and sends penalty back for fresh hearing KAMAL KUMAR JANGIR (HUF) vs. INCOME TAX OFFICER Published 2026-09-23 10:27:49.986595

Case Law Commission payments treated as salary attract TDS under section 192; disallowance under section 40(a)(ia) upheld ANKIT SHARMA vs. INCOME TAX OFFICER Published 2026-09-22 09:09:08.727669

Case Law High Court finds no substantial question on section 263 revision where addition lacked incriminating material PRINCIPAL COMMISSIONER OF INCOME TAX vs. SURENDRA L HIRANANDANI Published 2026-09-22 09:08:10.187267

Case Law Writ petition challenging DVO reference in capital gains case held premature and not maintainable AMIT ROY vs. INCOME TAX OFFICER & ORS. Published 2026-09-22 09:07:27.793819

Case Law Agricultural sale proceeds claim on demonetisation cash deposits remitted for one final opportunity KANTIBHAI AMBALAL PATEL vs. INCOME TAX OFFICER Published 2026-09-22 09:06:42.363289

Case Law Tribunal deletes section 270A penalty for defective notice that failed to specify the exact misreporting limb SHRINE EMPIRE GALLERY (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-22 09:05:48.481653

Case Law Tribunal restores section 270AAC penalty to Assessing Officer after quantum addition is sent back for fresh adjudication ARUN RAVAN PATIL vs. INCOME TAX OFFICER Published 2026-09-22 09:04:54.407124

Case Law Tribunal remands interest-disallowance dispute under section 57(iii) for de novo adjudication RAJESH JUGRAJ MADHANI vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-22 09:04:02.986765

Case Law Reassessment quashed where seized loose paper gave no live link to assessee's land purchase, Gujarat High Court holds SAGAR MUKESH SHETH vs. INCOME TAX OFFICER Published 2026-09-21 08:10:45.925755

Case Law Court sets aside refusal to condone delay in audit report filing; charitable exemption claim to be reconsidered on merits BANIRUPA CHARITABLE TRUST vs. CENTRAL BOARD OF DIRECT TAXES & ORS. Published 2026-09-21 08:10:05.503185

Case Law Charitable trust registration under section 12AB restored after inadequate hearing before CIT(Exemptions) SEVA MANDIR vs. INCOME TAX OFFICER (EXEMPTION) Published 2026-09-21 08:09:22.811990

Case Law Section 115BBE cannot apply to surrendered income unless it is first brought within sections 68 to 69D, tribunal holds DHUKHA RAM vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-21 08:08:47.245461

Case Law IDS 2016 payment credits pre-notification self-assessment tax against undisclosed income; Form 4 directed VIMALKUMAR LALLUBHAI PATEL vs. PRINCIPAL COMMISSIONER OF INCOME TAX Published 2026-09-21 08:08:02.965524

Case Law One-day EPF and ESI remittance delay caused by portal failure cannot justify disallowance under section 36(1)(va), Tribunal holds INDIAN COFFEE WORKERS CO-OP. SOCIETIES LTD. vs. INCOME TAX OFFICER Published 2026-09-21 08:06:49.193818

Case Law Ex parte section 11 exemption dispute restored for fresh assessment after trust failed to respond to notices PENSION & GRATUITY FUND TRUST vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) Published 2026-09-21 08:06:10.866873

Recent Decision Delhi HC Rejects Writ Against Centralized DGGI Adjudication; Relegates Multi-State ITC Dispute to Statutory Appeal RPP INFRA PROJECTS LTD, KARNATAKA v. UNION OF INDIA & ORS. Published 2026-09-17 11:24:17.249554

Case Law Rajasthan High Court holds unsigned GST show-cause notice and order-in-original non est; recovery notice falls with them StarRaison v. State of Rajasthan Published 2026-09-17 11:02:37.770691

Case Law Delhi HC Upholds Validity of "Highest Demand" Criterion for Appointing Common Adjudicating Authority in Multi-Jurisdictional GST Frauds Katyani Exports Through Its Proprietor Sh. Ajay Singh Gautam v. Union of India and Ors. Published 2026-09-17 10:47:19.890092

Case Law Court suspends sentence in prosecution for failure to furnish return of income pending criminal revision J. SRINIVASAN vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-17 10:06:33.401734

Case Law Joint purchase of new home with wife does not defeat section 54 exemption, court holds MOHD AMIN ESMAIL FAZLANI vs. INCOME TAX OFFICER Published 2026-09-17 10:05:53.083023

Case Law Arm Embedded Technologies: assessment order quashed for ignoring DRP directions on transfer pricing adjustment ARM EMBEDDED TECHNOLOGIES (P) LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-17 10:05:09.458687

Case Law Capital contribution reflected in partner’s account cannot be added under section 68 absent rebuttal of documentary evidence PESTKILL PESTICIDES INDUSTRIES vs. PRINCIPAL COMMISSIONER Published 2026-09-17 10:03:46.099208

Case Law Court dismisses Revenue appeal in section 68 case for tax effect below CBDT monetary limit PRINCIPAL COMMISSIONER OF INCOME TAX vs. PROMPT BARTER (P) LTD. Published 2026-09-17 10:02:32.502862

Case Law Court affirms transfer order under section 127 was communicated and uploaded on portal RAM PRASATH MUTHUNARAYANAN REDDY vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR. Published 2026-09-17 10:01:56.485783

Case Law High Court quashes section 148 reassessment notice issued by JAO, holding CBDT internal guideline under section 151A not binding R. R. INNOVATIVE (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-17 10:01:21.403930

Case Law Reassessment after four years upheld where waiver of partner’s capital account lacked supporting records; matter remanded for fresh merits review ACCURATE PRESSINGS vs. INCOME TAX OFFICER Published 2026-09-17 10:00:34.602525

Case Law Assessment quashed for denial of reasonable hearing; matter remanded to the Assessing Officer SN ADVANCE VENTURES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-17 09:59:11.970584

Case Law Income from undisclosed sources: trust-fund payments for nursing college construction were not cash loans under section 69; Rs. 2 lakh bank credit under section 69A was sustained MAHESH CHANDRA SHARMA vs. ASSISTANT COMMISSIONER OF INCOME TAX* Published 2026-09-17 09:58:36.298914

Case Law Delayed Form 10B filing does not defeat section 11 application when audit report is on record before processing INCOME TAX OFFICER(EXEMPTION) vs. MADHU LAXMI CHARITABLE TRUST Published 2026-09-17 09:57:42.385535

Case Law Income-tax addition for partners’ capital contribution cannot be made in firm’s hands, ITAT holds GALAXY BUILDCON vs. INCOME TAX OFFICER Published 2026-09-17 09:55:46.469587

Case Law Section 159 permits reassessment against a legal representative; High Court quashes orders and remits for fresh merits hearing GOWTHAMAN S. vs. INCOME TAX OFFICER & ANR. Published 2026-09-17 09:54:42.273705

Recent Decision Pune ITAT deletes penalty for non-compliance with section 142(1) notices on finding reasonable cause under section 273B KamalKishor vs. ITO Published 2026-09-16 05:42:57.241008

Case Law Filing Form 67 is directory; Delhi Tribunal directs verification of foreign tax credit claim under India-US DTAA SANGEETA PRASAD vs. INCOME TAX OFFICER Published 2026-09-16 05:32:51.841166

Case Law Leave encashment exemption under section 10(10AA)(ii) allowed at revised Rs. 25 lakh ceiling SUMAN KUMAR JHA vs. DEPUTY COMMISSIONER OF INCOME TAX Published 2026-09-14 11:09:54.742720

Case Law ITAT restricts cheque-discounting profit addition to 0.35% and deletes unexplained income addition on Madan Overseas transactions SURAJNATH BHIMNATH SIDH vs. INCOME TAX OFFICER Published 2026-09-14 11:06:02.781404

Case Law CUP is the proper method for benchmarking ECB interest to an AE, ITAT holds; ALP adjustment set aside YIZUMI ADVANCED PROCESSING TECHNOLOGY (P) LTD. vs. INCOME TAX OFFICER Published 2026-09-14 11:04:10.492412

Case Law Delhi High Court holds site restoration expenditure is deductible; reassessment reopened after four years is unsustainable DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) vs. VEDANTA LTD. Published 2026-09-14 11:01:55.936357

Case Law s. 80G approval cannot be denied for incidental religious elements; ITAT remands trusts’ applications for fresh decision SHRI SANATAN DHARM VENKUTH DHAMSEWA SAMITI & ORS. vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) Published 2026-09-14 11:00:17.854891

Case Law Section 54 exemption denied where new residential house was purchased in wife’s name, ITO holds SUBH KARAN YADAV vs. INCOME TAX OFFICER Published 2026-09-14 10:59:11.900370

Case Law CIT(A) ex parte dismissal set aside; assessee given fresh hearing in unexplained investment appeal VAISHALI DHAVAL GANATRA RAVI RANDAL KRUPA vs. ASSISTANT COMMISSIONER OF INCOME TAX Published 2026-09-14 10:58:06.587958

Case Law Income-tax addition under section 69 deleted where third-party statements were not supplied for cross-examination SHIVAJI TUKARAM PAWALE vs. INCOME TAX OFFICER Published 2026-09-14 10:57:12.519957

Recent Decision Punjab & Haryana HC Strikes Down Retrospective Section 147A; Quashes JAO-Issued Reassessment Notices 5-Second Takeaway : The Punjab and Haryana High Court declared the newly inserted Section 147A of the Income-tax Act unconstitutional for violating the separation of powers . The… Published 2026-09-12 08:47:44.556889

Recent Decision GST Appellate Tribunal holds JC (Appeals) lacked power to remand verification issue under Section 107 Commissioner of CGST & CE Kochi v. Peechattu Glass World Published 2026-09-11 08:05:28.246407

Case Law Hindu family property dispute: Supreme Court upholds findings that plaintiffs failed to prove self-acquisition or absence of partition ADIVEPPA & ORS. vs. BHIMAPPA & ANR. Published 2026-09-10 13:32:19.224973

Recent Decision Tribunal holds Gur Aasra Trust was entitled to charitable registration and 80G approval after CIT(E) had granted Form 10AD Gur Aasra Trust v. Commissioner of Income Tax (Exemptions), Chandigarh Published 2026-09-10 13:02:31.588964

Case Law Supreme Court line on section 10(23C)(vi) applies: trust with non-educational objects not entitled to exemption SHRI GURU HARGOBIND SAHIB CHARITABLE TRUST vs. CENTRAL BOARD OF DIRECT TAXES & ORS. Published 2026-09-09 13:12:07.312173

Recent Decision West Bengal AAR classifies PP packing box under HSN 39231090 and rates it under Schedule II JaiHind v. Revenue Published 2026-09-09 10:07:33.547941

Recent Decision West Bengal AAR rejects SkyHeight’s advance-ruling plea as identical GST questions were already pending SkyHeight v. West Bengal Authority for Advance Ruling Published 2026-09-09 09:41:40.963798

Recent Decision Bombay HC Quashes Premature GST Assessment Order for Violation of Natural Justice; Imposes Costs on Erring Officer Hind Maha Mineral LLP v. The State of Maharashtra, through its Secretary, Department of Goods and Services Tax, Mumbai and others Published 2026-09-09 07:52:01.316609

Recent Decision CIT(E) rejection of renewal set aside for Urban Improvement Trust, Pali Urban Improvement Trust, Pali v. Commissioner of Income Tax (Exemptions), Jaipur Published 2026-09-08 14:45:54.353363

Recent Decision ITAT Mumbai holds mistaken reference to section 10(23C)(iv) and wrong audit form cannot defeat section 11 exemption claim United Sisters Foundation v. Revenue Published 2026-09-08 11:55:21.676812

Recent Decision ITAT Ahmedabad deletes section 271(1)(c) penalty where reassessment accepted returned income without addition Sarojben v. CIT(A), NFAC, Delhi Published 2026-09-08 11:33:13.975225

Recent Decision No section 14A disallowance where no related expenditure was claimed PremNandkumar Published 2026-09-08 08:45:43.001885

Recent Decision Standard-asset provision qualifies for section 36(1)(viia) deduction Malwa Gramin Bank v. Income Tax Officer Published 2026-09-08 08:41:39.107003

Recent Decision Delhi High Court cuts service tax penalty to Rs. 4.5 lakh Hospitech Management Consultants Pvt Ltd v. Principal Commissioner of Central Goods and Services Tax Published 2026-09-08 08:35:03.002797

Recent Decision High Court directs GST authority to consider representation against ex parte penalty order Muniyandi Ravi v. The Joint Commissioner of Central GST and CX, and Others Published 2026-09-07 10:21:33.829524

Recent Decision GST Tribunal Deletes Penalty After Pre-Notice ITC Reversal Zeneeda Information Technology Private Ltd. v. Office of the Commissioner of State Tax (WB), Park Street Charge, Circle-Kolkata South Published 2026-09-07 10:07:43.165537

Recent Decision HC Declines Stay of Customs Officer’s Repatriation Sri Roger Ramneimawi v Union of India & Ors. Published 2026-09-05 08:40:10.836390

Recent Decision Supreme Court Voids Customs Penalty Order Relied on AI-Generated Fake Precedents Vijay Ghanshyam Gadiya v. Union of India & Another Published 2026-09-05 07:41:21.235077

Case Law Delhi ITAT upholds finding that demonetisation cash deposits in forged bank account were not taxable in assessee’s hands Assessee v. Revenue Published 2026-09-05 06:22:58.524866

Recent Decision Tribunal Upholds Rs.53.21 Lakh Addition for Unexplained Business Advances Pawan Kumar v. Commissioner of Income Tax Published 2026-09-04 17:00:52.330727

Case Law GST Adjudication Quashed for Unreasonable Delay ASSAM RIFLES GROUP INSURANCE SCHEME vs. ADDITIONAL DIRECTOR GENERAL & ORS. Published 2026-09-04 16:53:41.010257

Recent Decision ITAT Mumbai reserves decision on house improvement deduction claim Vivek Juneja v. Revenue Published 2026-09-04 16:20:06.246947

Recent Decision Tribunal Upholds Tax on Share Premium from CCPS Issuance OYO Hotels and Homes Private Limited v. DCIT, Circle 19(1) Published 2026-09-04 16:11:46.370265

Recent Decision ITAT Ahmedabad deletes section 271AAC penalty and section 272A(1)(d) penalty after deleting underlying addition and finding reasonable cause Govindbhai v. Revenue Published 2026-09-04 07:03:45.890158

Case Law ITAT Chandigarh upholds reassessment and 50% taxation of interest on enhanced compensation under section 57(iv) Birbal v. Revenue Published 2026-09-04 06:20:16.702577

Case Law Calcutta High Court Quashes GST Adjudication for Lack of Proper Service SIRSENDU HATI vs. ASSISTANT COMMISSIONER OF REVENUE & ORS. Published 2026-09-03 07:02:02.673064