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. 10 (23C): Educational institution-Exemption-Substantially financed by Government-CPC-Processing of return-Interest on Government grant-Public-private partnership-Denial of exemption was not justified. [S.10(23C(iiiab), 143(1)]

Institute Management Committee of Government ITI Peth v. ITO (2025) 121 ITR 76 (SN) (Pune)(Trib.)

S. 10 (23C): Educational institution-Exemption-Registration under S. 12A not mandatory-Addition was deleted..(S. 10(23C)(iiiad), 12A, 144)

National Institute for Teacher Education v. ITO (2025) 121 ITR 72 (SN) (Guwahati)(Trib.)

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Non-resident-Make available-Cloud-based software-Tax Residency Certificate-The receipts were not chargeable to tax in India as fees for technical services-DTAA-India-USA. [Art. 12(4)]

Sumo Logic Inc. v. Asst. CIT (IT) (2025) 170 taxmann.com 756 / 121 ITR 78 (SN) (Delhi)(Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-resident-Revenue sharing arrangement-Payments received by foreign associated enterprise from Indian parent under Master Service Agreement not taxable as fees for technical services-Revenue sharing for services jointly rendered to customers-Additions were deleted. [S. 147, 148 ]

HCL Technologies Malaysia SDN BHD v. Asst. CIT (IT) (2025) 121 ITR 466 (Delhi)(Trib)

S. 271(1)(c): Penalty-Concealment-Legal Representative-Legal heirs are liable for a penalty to the extent of the estate inherited. [S. 159]

Late Jagdish through L/H Chajju Ram v. ITO (2025) 238 TTJ 315 (Jaipur)(Trib.)

S. 270A: Penalty for under-reporting and misreporting of income-Bona fide explanation-Revised computation filed voluntarily before issue of notice-Penalty not leviable.[S. 195, 194LC, 270A(6)(a)]

ING Bank NV v. DCIT (IT) (2025) 238 TTJ 1044 (Mum.)(Trib.)

S. 270A: Penalty for under-reporting and misreporting of income-Wrong claim of exemption under section 10(10AA)-Bona fide legal claim-Penalty deleted. [S. 10(10AA), 270A(9)]

Bharatkumar Jaishinh Soni v. ITO (2025) 238 TTJ 1039 / 179 taxmann.com 421 (Mum.)(Trib.)

S. 263: Commissioner-Revision of orders prejudicial to revenue-Invalid Reassessment-PCIT cannot revise a reassessment order which is itself void for want of proper sanction under section 151-Reassessment without approval of the competent authority is non est. [147, 148, 148A(d), 151(1)), 151(ii)]

Megnanapuram Primary Agricultural Co-operative Credit Society v. PCIT (2025) 238 TTJ 513 (Chennai)(Trib.).

S. 253: Appellate Tribunal-Appeals-Respondent can raise jurisdictional ground without filing appeal or cross-objection [S. 254(1), ITAT R. 27]

ACIT v. Ramasubbu Minnalkodi (2025) 238 TTJ 337 (Chennai)(Trib.).

S. 251: Appeal-Commissioner (Appeals)-Powers-Remand of matter to Assessing Officer-CIT(A) has no power to remand an appeal to the Assessing Officer except in cases covered by the proviso to section 251(1)(a) i.e., where the assessment is framed under section 144. [.S. 201, 250(6), 251(1)(a)]

ITO v. SECL (2025) 238 TTJ 1 (Raipur)(Trib).