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. 119 : Central Board of Direct Taxes-Circular-Return—Condonation of delay—Genuine hardship—Audit report was made available on 9th Sept., 2019 i.e., 5 months prior to the COVID outbreak— No reasonable cause-Rejection of application is up held-Writ petition is dismissed. [S. 119(2)(b), 139, 234F, Art. 226]

S208 Kanjanaickenpatty Primary Agricultural Cooperative Credit Society Ltd. v. Chief CIT (2025) 342 CTR 335 / 245 DTR 144 (Mad)(HC)

S. 119 : Central Board of Direct Taxes-Circular-Charitable trust—Accumulation of income—Belated filing of Form No. 9A—Genuine hard ship-Substantial justice-Delay is condoned. [S. 11, 119(2)(b), Form No 9A, Form No. 10,R. 17(1), Art. 226]

Nav Chetna Charitable Trust v. CIT (E) [2024] 169 taxmann.com 543/(2025) 342 CTR 121 (Bom)(HC)

S. 80IC : Special category States-Availed deduction under section 80-IC for a period of 5 years at rate of 100 per cent,-Entitled to deduction on substantial expansion for remaining 5 assessment years at rate of 25 per cent (or 30 per cent where assessee is a company)-Not at rate of 100 per cent-Review petition is dismissed on account of 412 days in filing the review petition and also on merits. [S.80IC, Art. 136]

Lyon D.C. v.PCIT (2025) 342 CTR 359 / 245 DTR 38 / 172 taxmann.com 88 (SC) Editorial : CIT v. Classic Binding Industries (2018) 257 Taxman 324 / 407 ITR 429 / 304 CTR 225/ 169 DTR 185 (SC)

S.54F : Capital gains-Investment in a residential house-Purchase of two independent flats in a building two different floors-Not possible to combine them as one unit-Not entitle to exemption. [S. 45]

Kamla Ajmera (Mrs.) v. PCIT [2024] 169 taxmann.com 119 / (2025) 342 CTR 626 / 245 DTR 65 (Delhi) (HC)

S. 45 : Capital gains-Long term capital gains-Exemption-Book profit-Exclusion of capital gains from calculations of book profits would not disentitle it from claiming exemption under section 10(38).[S. 10(38), 115JB(2), 260A]

PCIT v. Hespera Reality (P) Ltd. (2025) 342 CTR 241 / 245 DTR 1 / 303 Taxman 154 (Delhi)(HC)

S. 40(a)(ia): Amounts not deductible-Deduction at source-Payment of wages to dock workers through Labour Board-Not liable to deduct tax at source. [S. 194C, 260A, Dock Workers (Regulation of Employment) Act, 1948]

Kamal Mookerjee & CO. (Shipping) (P) LTD. v. CIT [2024] 161 taxmann.com 419/ (2025) 342 CTR 441 (Cal)(HC)

S.37(1): Business expenditure-No supporting material-Oder of High Court is affirmed. [Art. 136]

M.P. Rajya Van Vikas Nigam Ltd. v CIT (2025) 342 CTR 8 / (2024) 244 DTR 513 (SC) Editorial : M.P. Rajya Van Vikas Nigam Ltd. v. CIT (judgment dt. 21st Oct., 2009 of the Madhya Pradesh High Court tin IT Appeal Nos. 90 of 1999 and 3 & 11 of 2001) affirmed

S. 28(i) : Business income-Income from house property—Income from sublicensing of property—Assessable as business income.[S. 22]

Oberoi Building & Investment (P) Ltd. v. CIT (2025) 342 CTR 343 / (2024) 244 DTR 198 (Cal)(HC)

S. 17(2) : Salary-Perquisite-Amendments made to section 17(2)(ii) by Finance Act, 2007, whereby employees allotted bank-owned accommodation were deemed to have received a concession in matter of rent respecting such accommodation, were constitutional and valid-Amendments made to section 17(2)(ii) by Finance Act, 2007 with limited retrospective effect from 1-4-2002, do not violate article 14 of Constitution or other constitutional provisions.[S.17(2)(ii), R. 3(1) Art. 14,226]

All India Central Bank Officers Federation. v. UOI (2025) 342 CTR 578 / 246 DTR 33 / 170 taxmann.com 627 (Bom)(HC)

S. 12A : Registration-Trust or institution-Education-Providing vocational training-Eligible for registration. [S. 2(15), 12AA]

CIT (E) v. Unique Educational Society [2024] 168 taxmann.com 448 / (2025) 342 CTR 435 / 245 DTR 211 (P&H)(HC)