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. 263 : Commissioner-Revision of orders prejudicial to revenue-Government-funded educational institution-Assessing Officer has allowed the exemption based on a correct appreciation of facts and applicable law-Revision order is set aside. [S. 10(23C)(iiiab)]
Dr. Babasaheb Ambedkar Open University. v. CIT (E) (2025) 210 ITD 109 (Ahd.)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Ex-parte assessment order-Foreign tax credit-Order is set aside-DTAA-India-USA [S. 90, 139(1), Form No.67, Art. 25]
Kamlesh D. Patel. v. ACIT (2025) 210 ITD 681 (Ahd) (Trib.)
S. 220 : Collection and recovery-Assessee deemed in default-No order or notice of demand was issued-Not liable to pay interest. [S.156, 220(2)]
Great Eastern Shipping Co. Ltd. v. Dy.CIT (2025) 210 ITD 501 (Mum) (Trib.)
S. 201 : Deduction at source-Failure to deduct or pay-Deducting lower tax in earlier months of financial year-Short fall is made good in next month-Not liable to pay interest. [S. 192(3), 201(IA)]
Great Eastern Shipping Co. Ltd.v. Dy.CIT (2025) 210 ITD 501 (Mum) (Trib.)
S. 201 : Deduction at source-Failure to deduct or pay-Local Authority-Leave encashment-liable to deduct tax considering the exemption limit up to 3 lakhs-Revenue authorities are directed to recompute the quantum of tax deductible. [S.10(10AA), 201(1), 201(IA)]
Vadodara Urban Development Authority. v. ITO (TDS) (2025) 210 ITD 185 (Ahd) (Trib.)
S. 194A : Deduction at source-Interest other than interest on securities-Intermediary between clients-Not required to deduct TDS under section 194A in respect of payment made to its clients.[S. 2(28A)]
DCIT v. Anand Rathi Commodities Ltd. (2025) 210 ITD 239 (Mum) (Trib.)
S. 153A: Assessment-Search-Unabated assessments-No incriminating material was found during search-Addition is deleted. [S. 14A, 132, 132A, 147, 148]
S.R. Ingots (P.) Ltd. v. ACIT (2025) 210 ITD 254 (Raipur) (Trib.)
S. 144C : Reference to dispute resolution panel-DRP order was uploaded on ITBA portal on 26-5-2022-Assessment was to be completed on or before 30-6-2022-Assessment order passed on 1-7-2022 was null and void is barred by limitation.[S.92CA, 144C(13)]
Hyundai Rotem Company Indian Project Offices v. ACIT IT, (2025) 210 ITD 326 (Delhi)(Trib.)
S. 115J : Company-Book profit-Adjustment-Exempt income-Matter remanded.[S. 14A, R.8D]
S.R. Ingots (P.) Ltd. v. ACIT (2025) 210 ITD 254 (Raipur) (Trib.)
S. 69C: Unexplained expenditure-Bogus purchases-Deletion of addition by CIT(A) is affirmed. [S. 147]
ITO v. Sumit Agrawal. (2025) 210 ITD 177 (Raipur) (Trib.)