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. 124: Jurisdiction of Assessing Officers-Reassessment –Notice-Transfer of case-AIR information-Purchase of property-ITO, Bareilly issued notice-Not designated Assessing Officer-Mere mention of a Bareilly address in sale deed could not confer jurisdiction-Notice was quashed as beyond jurisdictional competence and therefore non-est in law-Assessment order was quashed. [S. 124, 144, 147, 148]

Poonam Sen. v. ITO (2025) 214 ITD 50 (Lucknow) (Trib.)

S.92BA: Transfer pricing-Specified domestic transaction-Arm’s length price-Avoidance of tax-Firm-Partner-Capital contribution from partner-Failure to give comparable-Assessing Officer valued at a lower rate based on cost of construction-Addition was affirmed.

Dhara Developers v. ITO (2025) 214 ITD 692 (Ahd) (Trib.)

S.89A: Relief from taxation in income from retirement benefit account maintained by notified country-Denial of relief-Filed Form No. 10EE for assessment year 2022-23-Option exercised therein would continue to apply to all subsequent years-It would not be mandatory for assessee to file said Form afresh for every assessment year to claim relief under section 89A.[R. 21AAA, Form No 10EE]

Jignesh Naresh Jariwala. v. Dy. CIT (2025) 214 ITD 585 (Mum) (Trib.)

S. 80P: Co-operative societies-Interest from Nationalised banks-Income from other sources-Proportionate expenditure-The matter was remanded to the file of the Assessing Officer for verification. [S. 56, 57, 80P(2)(d)]

Kheralu Taluka Primary Teachers Co. Op. Credit Society Niyamit.v. NFAC (2025) 214 ITD 420 (Ahd) (Trib.)

S. 80JJAA: Employment of new workmen –Form No.10DA-Filed along with revised return-Report of accountant in Form No. 10DA was available before the Assessing Officer at the time of processing the revised return-Entitled to claim deduction-Matter was remanded for limited verification.[S.139(1), Form No 10DA]

Jubilant Food works Ltd. v. ACIT (2025) 214 ITD 361 (Delhi) (Trib.)

S. 80IB(10) : Housing projects-Delay in completion of project-Additional evidence obtained under RTI Act-Matter was to be remanded to Assessing Officer to decide issue afresh after considering additional evidence and granting due opportunity to assesse.[S.115JC]

Vijay Tukaram Raundal. v. DCIT (2025) 214 ITD 661 (Pune) (Trib.)

S. 80G: Donation-CSR expenditure-Entitled to deduction even if the amount was donated under CSR expenses.[S.37(1), 80G(2)(iiihk), 80G(2) (iiihI), Companies Act, 2013, S.135]

SREI Equipment Finance Ltd. v. CIT (Appeals) (2025) 214 ITD 769 (Kol) (Trib.)

S. 80G: Donation-Rejection of application-Selection of wrong code-Principles of natural justice-Matter was to be remitted to CIT(E) with direction to consider application as filed under correct clause and consider it afresh on merits. [S.80G(5), Form No 10AB]

Shree Fofaria Family Charitable Trust. v. CIT (2025) 214 ITD 744 (Ahd) (Trib.)

S. 80G : Donation-Welfare trust-38.53% of income was spent on religious activities, exceeding the 5% limit, and it failed to provide evidence of charitable activities like education or health-Rejection of application by CIT(E) was justified.[S.80G(5)(iii)]

Yuva Gayatri Pariwar Trust. v.CIT(E) (2025) 214 ITD 570 (Ahd) (Trib.)

S. 80G: Donation-Corporate Social Responsibility (CSR) funds-Eligible for deduction.

Hemani Industries Ltd. v. PCIT (2025) 214 ITD 520 (Mum) (Trib.)