Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Thomas Philip v. Interim Board For Settlement and Ors (2025) 474 ITR 215 (Ker)(HC)

S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Search and seizure-Additional income-Settlement Commission entitled to consider evidence beyond materials seized during search operation or disclosed before it-Writ petition was dismissed. [S.2(22)(e), 132, 245D(4), 245I, Art. 226]

Dy. CIT v. Tata Communications Ltd. (2025) 474 ITR 574 (SC) Editorial : Tata Communications Ltd v. Dy. CIT (2023) 335 CTR 983/ (2024) 462 ITR 86 (Bom)(HC)

S. 244A : Refunds-Interest on refunds-Delay in paying refund-High Court holding interest payable on interest accrued on account of refund due to delay in repayment-Delay of 444 days-SLP dismissed on account of delay and merits.[S. 136]

Tech Mahindra Ltd v. DCIT [2023] 153 taxmann.com 342 (Bom)(HC)

S. 237 : Refunds-Affidavit-Refund of Rs. 100.49 crores with interest to be released to assessee. [S. 244A, Art. 226]

Anvil Cables Pvt. Ltd v. State of Jharkhand and others (2025) 474 ITR 271 / 174 taxmann.com 140 (Jharkhand)(HC)

S. 195 : Deduction at source-Non-resident-Other sums-Statutory authority-Retention of amounts on pretext of Income-tax contingency-Illegal-Direction to refund with interest-Costs imposed on Managing Director-Precedent-Statutory authority must be fair in its commercial transactions. [S. 201(IA), R. 31, Form 16A, Art. 12, 226]

Indian National Ship Owners Association v. CIT [2023] 154 taxmann.com 294 (Bom)(HC)

S. 194C : Deduction at source-Contractors-Rent-Payments under charter party contracts for vessels liable under S.194C, not S.194-I. [S. 194-I, Art. 226]

PCIT v. Karina Airlines International Ltd [2024] 165 taxmann.com 421 / (2025) 474 ITR 340 (Delhi)(HC)

S. 153C : Assessment-Limitation-Finance Act, 2017 amendment-Extension of period from six to ten years-Applicability only when search made on or after 1 4 2017. [S. 132(1), 153A, 153D, Art. 226]

Bhupinder Singh Kapur v. ITO (2025) 474 ITR 326 (P&H)(HC) Editorial: SLP of assessee dismissed, Bhupinder Singh Kapur v. ITO (2025) 474 ITR 331 (SC)

S.153C : Assessment-Income of any other person-Search-Recording of satisfaction-Limitation-Preparation of satisfaction note not a mechanical process-No delay in initiation-Objection on limitation not raised before AO-Writ petition dismissed. [S.132(1), 153A, 153D, Art.226]

Bhupinder Singh Kapur v. ITO (2025) 474 ITR 331 (SC) Editorial: Bhupinder Singh Kapur v. ITO (2025) 474 ITR 326 (P&H) (HC)

S.153C: Assessment-Income of any other person-Search-Recording of satisfaction-Limitation-Preparation of satisfaction note not a mechanical process-No delay; objections on limitation not raised before AO-SLP dismissed. [S. 132(1), 153A, 153D, Art.136]

PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 127 (Bom)(HC) Editorial : SLP dismissed, PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 128 / 455 ITR 379 (SC).

S. 153A : Search assessments-Completed assessments-Additions without incriminating material not sustainable. [S. 132, 260A]

PCIT v. Saroj Sudhir Kothari [2023] 154 taxmann.com 359 (Bom)(HC) Editorial : SLP dismissed, PCIT v. Saroj Sudhir Kothari [2023] 294 Taxman 598 (SC).

S. 153A : Search assessments-No addition in unabated years absent incriminating material. [S. 132, 260A]