S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-Contractor for execution of metro rail project-Not entitle to claim exemption. [S.80IA(4)]
DCIT v. Gulermak TPL Joint Venture. (2025) 211 ITD 349 (Mum) (Trib.)
Digest of case laws
Online digest of latest case laws
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
Click here to download the pdf versions of the Digest of case laws S. 80G : Donation-Cancellation of approval-Details of FCRA funds utilization for assessment years 2021-22 to 2023-24 to meet out its objects-Cancellation of registration is set aside. [S.80G(5)]
Tiger Research and Conservation Trust. v. ITO (2025) 211 ITD 441 (Nagpur) (Trib.)S. 80G : Donation-Rejection of application-Violation of natural justice-Matter is remanded back to CIT(E). [S.80G(5)(iv)(B)]
Bhagwan Mahaveer Jain Relief Trust v. CIT(E) (2025) 211 ITD 454 (Raipur)(Trib.)S. 80G : Donation-Registration-Mentioning of wrong section-Matter is remanded to the file of CIT(E) with a direction to grant final approval to assessee under clause (iii) to first proviso to section 80G(5), if assessee was otherwise found eligible.[S.80G(5), Form 10AB]
Rotary Charity Trust. v. CIT (2025) 211 ITD 297 (Mum) (Trib.)S. 69C: Unexplained expenditure-Un accounted cash-Seized material, diary notings-Transfer within group-Taxed in respective entities-Addition is deleted-Unexplained receipts and payments-Estimation of gross receipts-CIT(A) is justified in adopting a profit rate of 30 per cent on total receipts, based on principle of taxing real income.
Kailash Ramavatar Goenka. v. ACIT (2025) 211 ITD 317 (Ahd) (Trib.)S. 69C: Unexplained expenditure-Search and seizure-Seized document was found from third party premises-Addition is deleted-Payment to travel agent-Payment received on the basis of rooms booked-Addition is deleted. [S. 132]
DCIT v. Triton Hotels and Resorts (P.) Ltd. (2025) 211 ITD 1 (Mum) (Trib.)S. 69A : Unexplained money-Search-Cash withdrawal-No explanation for reason for withdrawal-Addition cannot be made-Jewellery-Silver articles-Residence and bank locker-Joint family-Explanation have to be considered as belonging to family as a whole-Addition is deleted. [S. 132]
Ajay Data v. ACIT (2025) 211 ITD 701 (Jaipur)(Trib.)S. 69 :Unexplained investments-Immoveable property-Non-Resident-Source of investment-Produced bank statement-Addition is deleted.
Anil Dhansukhlal v. ITO (2025) 211 ITD 236 (Rajkot)(Trib.)S. 69 :Unexplained investments-Investment in flat which was made in earlier year-Reflected in balance sheet-Addition is deleted.
Kajari Banerjee (Smt.) v. ITO (2025) 211 ITD 358 (Kol.)(Trib.)S. 69 :Unexplained investments-Immovable property-Loan from mother-Creditworthiness is established-Addition is deleted-Interest paid to mother-Matter remanded to the AO for verification. [S. 22, 24]
Ankur Goyal. v. ITO (2025) 211 ITD 571 (Delhi) (Trib.)