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. 250 : Appeal-Commissioner (Appeals)-Procedure–Speaking order-Failure to deal with contentions-Matter remanded.[S. 40(a)(i), 250(6)]

SLK Software (P.) Ltd. v. Asst. CIT (2025) 127 ITR 395 (Bang.)(Trib.)

S. 194LBC : Investment in securitisation trust-Deduction of tax at source-Securitisation trust-Excess interest spread paid to originator-Originator not an investor-No liability to deduct tax at source.[S.115TCA, Securities Contracts (Regulation ) Act, 1956, S. 2(h (ie ), Securities and Exchange Board of India (Public Offer and Listing of Securitised Debt Instruments ) Regulations, 2008, regln. 2(1)(s)]

SME Pool Series v August 2016 v. ITO (TDS) (2025) 127 ITR 129 (Mum.)(Trib.)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash credits-Unsecured loans-Inadequate enquiry regarding genuineness and creditworthiness-Revision justified.[S.68, 143(3)]

EHealthsystem Healthcare Ltd. v. Pr. CIT (2025) 127 ITR 609 (Pune)(Trib.)

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Delay in filing-Commissioner (Appeals) treating delay as 551 days instead of 4 days-Matter remanded.[S.80P, 253(3)]

Co-operative Cane Development Union Ltd. v. ITO (2025) 127 ITR 662 (Lucknow)(Trib.)

S. 153D : Assessment-Search-Approval-Composite approval for multiple assessment years-Mechanical approval-Assessment quashed-Mere proposal letter without assessment records-Approval invalid-Appeal to Appellate Tribunal-Additional grounds-Pure question of law-Delay due to change of counsel-Additional grounds admitted.[S. 153A, 254(1)]

Dheeraj Chaudhary v. Asst. CIT (2025) 127 ITR 482 / 178 taxmann.com 360 (TM)(Delhi)(Trib.)

S. 153D : Assessment-Search-Approval-Due application of mind established-Additional ground rejected. [S. 132, 153C]

Usha Satish Salvi v. Asst. CIT (2025) 127 ITR 452 (Mum.)(Trib.)

S. 153A : Assessment-Search-Search warrant and panchnama not in the name of assessee-Assumption of jurisdiction invalid-Assessment quashed. [S. 132(1)]

Asst. CIT v. Honey Arora (2025) 127 ITR 14 / [2026] 187 taxmann.com 519 (Delhi)(Trib.)

S. 153A : Assessment-Search-Addition based on document impounded during survey-Not permissible in assessment under section 153A-Addition deleted. [S.69A, 115BBE, 132, 133A]

Dy. CIT v. Nandkumar Prasad Sah (2025) 127 ITR 48 (Patna)(Trib.)

S. 153A : Assessment-Search-Bogus long-term capital gains-Additions based solely on Investigation Wing report and untested third-party statements-No incriminating material-Addition deleted-Estimated commission on alleged accommodation entries-No evidence linking assessee with entire stock exchange transactions-Addition deleted-Alleged cash handling based on statement of office boy-No corroborative evidence or cash trail-Addition deleted. [S. 45]

Dy. CIT v. Manoj Naginlal Jain (2025) 127 ITR 154 / 180 taxmann.com 309 (Mum.)(Trib.)

S. 153A : Assessment-Search-No incriminating material relating to assessment year-Assessment under section 153A invalid.[S. 132]

Dy. CIT v. Bodal Chemicals Ltd. (2025) 127 ITR 194 / 177 taxmann.com 448 (Ahd.)(Trib.)