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. 127 : Power to transfer cases-Denial of reasonable time to respond to notice-Matter remitted to Principal Commissioner to afford personal hearing to assessee and decide in accordance with law.[Art.226]
Dr. Anita Choudhary (w/o Shri Vijay Prakash Khichar) v. PCIT (2025) 475 ITR 01 (Raj(HC)
S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Specified domestic transaction-Disallowance of expenditure-Existence of international transaction must be established and not inferred-Burden on Revenue to prove existence of international transaction-Amendment introducing deeming fiction in section 92B(2) with effect from 1-4-2015 not applicable to assessment years 2009-2010 and 2012-2013-Orders of assessment set aside. [S. 92B, 92CA, 92D, 92F, 260A]
PCIT v. Beam Global Spirits and Wine (India) Pvt. Ltd. (2025) 475 ITR 664 / 304 Taxman 397 (Delhi)(HC)
S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-Contractor or developer-Road project-No substantial question of law.[S.80IA(4)]
PCIT v. Montecarlo Ltd [2024] 162 taxmann.com 389 / (2025) 475 ITR 143 (Guj)(HC)
S. 80HHC : Export business-Search and seizure-Block assessment-Genuine export sales-Order of Tribunal allowing the benefit was affirmed. [S. 132, 158BC, 260A.]
PCIT v. Arun Malhotra (2025) 475 ITR 217 (Delhi)(HC)
S. 80DD : Medical treatment of dependent-Disability-Medical treatment of handicapped dependent-Amendment made by Finance Act, 2022 to section 80DD could not be applied retrospectively to policies taken prior to 2014 as it was not in the interest of disabled persons-Court cannot give retrospective operation to insurance contract which is a commercial contract.[S.80DD(2)(a), Finance Act, 2022, S.21, Art. 32, 142]
Ravi Agrawal v. UOI [2024] 168 taxmann.com 320 / (2025) 475 ITR 455 (SC) Editorial refer: Ravi Agrawal v. UOI (2019) 260 Taxman 352 / 410
S. 69C : Unexplained expenditure-Search-Block assessment-Failure to issue cross examination-Order deleting the addition was affirmed.[S.69A, 132(4), 158BC, 260A]
PCIT v. Arun Malhotra (2025) 475 ITR 217 (Delhi)(HC)
S. 68 : Cash credits-Share premium-Notices served on companies returning unserved Inspector reporting companies non-existent-Order of Tribunal affirmed-No question of law. [S. 133(6), 260A]
Sumit Global Pvt. Ltd v. ITO (2025) 475 ITR 62 (Chhattisgarh)(HC)
S. 68: Cash credits-Not explained the source-Order of High Court affirming the addition was affirmed-SLP of assessee dismissed on the ground of delay of 388 days and on merits. [Art. 136]
Mayor Foundation v. CIT (2025) 475 ITR 150 / 304 Taxman 660 (SC) Editorial : Mayor Foundation v. CIT (2024) 469 ITR 562 (P& H)(HC)
S. 56 : Income from other sources-Amendment with effect from 1-4-2010-Interest on enhanced compensation and compulsory acquisition of agricultural land assessable as income from other sources in assessment year 2016-2017-Order of Tribunal set aside. [S. 56(2)(viii), 145B, 260A, Land Acquisition Act, 1894, S. 28]
PCIT v. Inderjit Singh Sodhi (HUF) [2024] 161 taxmann.com 301 / (2025) 475 ITR 294 (Delhi)(HC)
S. 45 : Capital gains-Exemption-Entry provider-Survey-Unexplained money-Principle of natural justice-No opportunity of cross examination was given-Order of Tribunal deleting the addition is affirmed. [S. 10(38), 68, 69, 133A, 260A]
PCIT v. Kishore Kumar Mohapatra [2024] 162 taxmann.com 4 / (2025) 475 ITR 195 (Orissa)(HC) Editorial: SLP of revenue, dismissed, PCIT v. Kishore Kumar Mohapatra [2024] 298 Taxman 648 / (2025) 475 ITR 198 (SC)