S. 44BB: Mineral oils-Computation-Non-resident-Presumptive taxation-Goods and Services Tax (GST) collected separately-Not includible in gross receipts.[S. 145A]
Seadrill International Ltd. v. Asst. CIT (2025) 126 ITR 678 / 179 taxmann.com 553 (Mum.)(Trib.)
Digest of case laws
Online digest of latest case laws
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
Click here to download the pdf versions of the Digest of case laws S. 37(1): Business expenditure-Commission-Telecommunication business-Ad hoc disallowance deleted-Royalty, Wireless Planning Commission charges and advertisement expenditure-Revenue expenditure-Judicial consistency followed.
Asst. CIT v. Vodafone West Ltd (2025) 126 ITR 335 / 173 taxmann.com 585 (Delhi)(Trib.) ACIT v. Vodafone Idea Ltd. (2025) 126 ITR 335 / 173 taxmann.com 585 (Delhi)(Trib.)S. 12AA: Procedure for registration-Trust or institution-Defects curable-Matter remanded for fresh consideration. [S. 80G, Rajasthan Public Trust Act, 1959, S. 17]
Arya Samaj Mandir v. CIT (2025) 126 ITR 37 / 178 taxmann.com 147 (Jaipur)(Trib.)S. 11: Property held for charitable purposes-Form No. 9A-Revised Form filed before completion of assessment-Correct taxable income to be determined-Matter remanded.[S. 143(3)]
Deendayal Seva Pratishthan v. ITO (2025) 126 ITR 368 / 179 taxmann.com 88 (Nagpur)(Trib.)S. 11: Property held for charitable purposes-Registration granted subsequently-Audit report in Form No. 10B filed thereafter-Substantial compliance-Exemption allowable-Return filed within time under section 139-Amendment by section 12A(1)(ba) prospective-Exemption not to be denied. [S. 12, 12AA,139(4A) 143 (1)]
Shri Panchmurti Education Society v. ITO (2025) 126 ITR 523 / 171 taxmann.com 546 (Nagpur)(Trib.)S. 4: Charge of income-tax-Capital or revenue receipt-Redevelopment of property-Compensation for hardship on vacating flat-Capital receipt not chargeable to tax-Appellate Tribunal-Delay of 1566 days-wrong legal advice-Delay was condoned. [S. 253, 254(1)
Ajay Parasmal Kothari v. ITO [2024] 159 taxmann.com 570 / (2025) 126 ITR 511 (Mum.)(Trib.) Editorial: Affirmed in Sarfaraz S. Furniturewalla v. Afshan Sharfali Ashok Kumar (2024) 467 ITR 230 (Bom.)(HC).S. 2(22)(e) : Deemed dividend-Inter-corporate deposits-Commercial transaction carrying interest-Not deemed dividend-CBDT Circular No. 19 of 2017, dated 12-6-2017. [S. 119]
Sudesh Gupta v. Asst. CIT (2025) 126 ITR 237 / 178 taxmann.com 476 (Delhi)(Trib.)S. 271D : Penalty-Takes or accepts any loan or deposit-Legal heir-Cash loans accepted or repaid by company-Legal heir not liable for acts of deceased director.[S. 159(6), 269SS, 269ST, 271E]
Dy. CIT v. Ira Wasson (2025) 127 ITR 344 / 171 taxmann.com 840 (Delhi)(Trib.)S. 268A : Appeal-Instructions-Circulars-Monetary limits-Departmental appeal-Tax effect below prescribed limit-Appeal not maintainable.-CBDT Circular No. 5 of 2024, dated 15-3-2024(2004) 462 ITR 273 (St), as amended by Circular No. 9 of 2024, dated 17-9-2024 (2024) 468 ITR 1 (St.) [S.132, 153A, 253, 254(1)]
Asst. CIT v. Honey Arora (2025) 127 ITR 14 / [2026] 187 taxmann.com 519 (Delhi)(Trib.)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Survey-Additional income disclosed as professional income-Assessing Officer examined applicability of section 115BBE and accepted explanation-Revision not justified. [S. 69, 69A, 69B, 69C, 69D, 115BBE, 133A, 142(1), 143(3)]
Gulzar Mohd. v. Pr. CIT (2025) 127 ITR 1 (Chd.)(Trib.)