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. 143(3): Assessment-limited scrutiny for examination of specific issue-Assessing Officer could not have ventured into a different issue without getting said limited scrutiny converted into complete scrutiny as per CBDT Circular No.20/2015 dated 29.12.2015. [S. 56 (2)(viib)]
Rahul Bajpai v. DCIT (2025) 211 ITD 580 (Raipur) (Trib.)
S. 132B : Application of seized or requisitioned assets-Cash seized–Explanation 2 inserted below section 132B by Finance Act, 2013-Existing liability’ does not include ‘advanced tax’ payable-Cash seized during search could not be adjusted against advance tax liability-Cash seized-Offered as undisclosed income-Matter is remanded back to Assessing Officer for determining issue of adjustment of self-assessment tax liability.[S. 132, 140A].
Kushal Narayan Patel. v. ITO (2025) 211 ITD 36 (Mum) (Trib.)
S. 112 : Tax on long term capital gains-Determination of tax in certain cases-Income from other sources-Exemption not claimed-Purchase transaction in earlier year-Cannot be disturbed in subsequent year-Special rate of tax cannot be denied.[S. 10(38), 45, 56]
ACIT v. Magical Enterprises L.L.P. (2025) 211 ITD 46 (Delhi) (Trib.)
S. 90: Double taxation relief-Education cess-Tax rates as prescribed under DTAA would include education cess as well-Adjustment made is directed to be deleted-DTAA-India-USA. [S. 143(1), 154, Art. 2(1)b)(i)&(ii), 10, 11]
Sankaranarayanan Ramasubramanian v. ACIT (2025) 211 ITD 155 (Chennai) (Trib.)
S. 89 : Relief for income-tax-Arrears or advance of salary-One time lumpsum ex-gratia amount in lieu of payments till completion of 63 years of age-Advance salary-Entitled to relief under section 89(1)[S. 17(3(i), 89(1), R. 21A]
Sunil Vishnu Gaikwad. v. ITO (2025) 211 ITD 30 (Mum) (Trib.)
S. 80P : Co-operative societies-Interest income from its investments held with a co-operative bank-Entitle to deduction. [S.80P(2)(d)]
Sai Ankur Co-operative Housing Society Ltd. v. ITO (2025) 211 ITD 265 (Mum) (Trib.)
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.)
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.)