This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 11 : Property held for charitable purposes –Accumulation-Deduction was not allowed-Benefit of section 12A in previous and subsequent years, claim of assessee was allowable-Delay of 1672 days in filing appeal before CIT(A) was condoned. [S.11(1)(a),11(5), 12A,143(1)(a), 254(1), R. 17]

Seth RB Moondhra Memorial Charitable Trust. v. CIT (2025) 212 ITD 567 (Jaipur) (Trib.)

S. 11 : Property held for charitable purposes-Accumulation of income-Object of trust-Exemption allowed [S. 11(2), Form 10]

ITO v. Yogakshema Trust (2025) 212 ITD 408 (Cochin)(Trib.)

S. 10 (23C): Educational institution-Provisional registration-Rejection of final registration on technical mistake was set aside-Commissioner (E) was to be directed to grant approval as if it was an old Institute, which came into existence prior to 1-4-2021 and was entitled to get approval under clause (iii) of first proviso to clause (23C) of section 10. [S.10(23C) (iii)]

Indian Institute of Management. v. CIT (E) (2025) 212 ITD 485 (Chd.) (Trib.)

S. 10 (23C): Educational institution-Two educational institutions-Each educational institution had earned gross receipts of less than Rs. 1 crore from each school-Income is exempted from tax as per provisions of section 10(23C)(iiiad) of the Act.[S. 10(23C)(iiiad)]

ICF Silver Jubilee Nursery & Primary School. v. DCIT (2025) 212 ITD 72 (Chennai) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-IT support services, maintenance services, etc. to Indian sister concern-Services did not make available technical knowledge, experience, skills, etc.-Not taxable in India-DTAA-India–USA. [S. 9(1)(viib), Art. 12(4)]

Visteon Corporation v. ACIT (2025) 212 ITD 423 (Chennai)(Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Fabrication charges-From its Indian AE for manufacturing glass-Not fees for technical services-DTAA-India-Singapore [Art. 12(4)]

Owens Corning (Singapore) (P.) Ltd. v. DCIT (IT) (2025) 212 ITD 110 (Mum) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Singapore based company-Business of providing/sub-licensing software and earned revenue from maintenance services and training services provided to its Indian customers-Income of assessee from rendering said services would not fall within ambit of FTS and was not taxable in India-DTAA-India-Singapore. [S. 9(1)(vi), Art. 12]

DCIT (IT) v. Murex Southeast Asia (P.) Ltd. (2025) 212 ITD 592 (Mum) (Trib.)

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Subscription revenue from Indian customers for providing access to online chemistry databases and from sale of online journals-Not assessable as royalty-DTAA-India-USA [S. 9(1)(vii), 147, 148, Art. 12(3)]

American Chemical Society v. DCIT (IT) (2025) 212 ITD 599 (Mum) (Trib.)

S. 9(1)(iv) : Income deemed to accrue or arise in India – Dividend by Indian company -Domestic company paying dividend distribution tax, only then, domestic company can claim benefit of DTAA, if any- Claim for first time before DRP – Claim cannot be rejected – DTAA -India – UK. [S.115O, 144C, Art. 11]

JC Bamford Excavators Ltd. v. ACIT (IT) (2025) 212 ITD 321 (Delhi) (Trib.)

S. 2(14)(iii) : Capital asset-Agricultural land- Distance between municipal limit and agricultural land was to be measured having regard to shortest road distance and not aerial distance- Agricultural land was situated beyond 8 kilometers of municipal limit- Not capital asset eligible for exemption- land sold was not a capital asset under section 2(14), provisions of section 50C would not apply.[S.2(14)(iiib) 45, 50C]

Kanchanben Maheshbhai Patel. v. ITO (2025) 212 ITD 133 (Surat) (Trib.)