S. 10 (23C): Educational institution-Wrong sub section is mentioned in the return-Mistake of counsel-Exemption is allowed-Non foling of audit report-Not applicable to university-Entitle to eexxemption-Delay of 691 aand 706 days-Mistake of counsel-Delay is condoned. [S. 10(23C)(iiiab), 12A, 44AB,253(5), 254(1)
Punjab Agriculture University v. Dy.CIT (E) (2025) 170 taxmann.com 86/ 124 ITR 134 / 233 TTJ 58 (UO)(Chd)(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. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Not dependent agent-No substantial transaction-Income is not chargeable to tax in India-Fees for technical services-Reimbursement of salaries of seconded employees-Tax deducted at source-issue is remitted to the AO for fresh adjudication as per law-DTAA-India-USA.[S.90, Art, 12(4)]
Western Digital Technologies Inc. v. Dy.CIT (IT) (2025) 233 TTJ 399 / 245 DTR 289/ 170 taxmann.com 14 (Bang)(Trib)S. 5 : Scope of total income-Income-Accrual-Notional interest-Waiver of interest on Compulsorily Convertible Debentures-Interest waived before the end of financial year-Commercial expediency-No addition can be made on account of interest income on notional basis. [S. 4, 143(3) 145]
Sitac Re (P) Ltd. v. Dy. CIT (2025) 233 TTJ 971/ 174 taxmann.com 428 ((Delhi)(Trib)Indian Succession Act, 1925
S. 63: Execution of unprivileged wills – Registered will – Presumption of due execution -Registered will carries a strong presumption of genuineness and due execution under law -Oral family settlement – Testamentary disposition upheld where will is registered and signature admitted – Separate possession corroborates arrangement – High Court erred in treating property as joint family asset – Trial Court’s decree restoring full title and injunction in favour of legatee upheld.[ Hindu Succession Act, 1956, S. 6, Indian Evidence Act, 1872, 68, 69; CPC, 1908, Order 22 Rule 10. ]
S. 13A:Political parties – Delay in filing return – Cash donations exceeding limit – Strict compliance required –Not entitle to exemption if the return is filed after due date – Exemption denied – Appeal dismissed . [S. 13A(d), 139(1), 139(4), 139(4B), 143(3), Representation of People Act, 1951, S. 29A]
Indian National Congress v. DCIT (2025) 176 taxmann.com 688 ( Delhi) ( Trib)S. 271(1)(c) : Penalty – Concealment – Information from sales-tax authorities – Bogus purchases – Hawala parties – Estimated additions – Quantum restricted to 12. 5% of bogus purchases – Penalty is leviable . [ S.69C ] S. 271(1)(c) : Penalty – Concealment – Information from sales-tax authorities – Bogus purchases – Hawala parties – Estimated additions – Quantum restricted to 12. 5% of bogus purchases – Penalty is leviable . [ S.69C ]
Sandeep Kewalchand Mehta. v. ACIT (2025) 212 ITD 229 (Mum) (Trib.)Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) .
S.18:Appeal to Appellate Tribunal – Rectification of mistake apparent from the record – Failure to consider written submission- Mistake apparent from record – Order is recalled – Tribunal in the original order Rashesh Manhar Bhansali v . Add.CIT ( 2022)193 ITD 141 ( Mum)( Trib) has up held the provisions of the Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015 can indeed be pressed into service in respect of an undisclosed foreign asset or income even if it was already in the knowledge of any Governmental authorities, other than the jurisdictional Assessing Officer, as at the point when the said legislation came into force. Accounts not in existence at the Black Money Act, 2015 came into force – The new legislation operates for those accounts and assets too.[ S. 2(11), 5(1)(i),18(7),40(1 ), 40(2) , ITAct , 132(4),254(2) R. 3(1)( e)]
Rashesh Manhar Bhansali. v. ACIT (2025) 212 ITD 210 (Mum) (Trib.) Editorial : Rashesh Manhar Bhansali v . Add.CIT ( 2022)193 ITD 141 ( Mum)( Trib) , recalled .Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act , 2002 ( SARAESI ,Act )
S. 13: Enforcement of security interest – Unregistered lease agreement- Monthly tenant – Mortgage – Tenant cannot object to eviction without establishing that Tenancy was created before Mortgage- Alternative remedy – Writ is not maintainale – Appeal is allowed . [ S.13(2) , 13(4),14,17(4A), 18 , 35, Transfer of Properrty Act, 1882, S. 65A, Art. 132, 226 , 227 ]
PNB Housing Finance Ltd. v. Manoj Saha & Anr. [2025 INSC 847], MANU /SC / 913 / 2025S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Central Circle – Notice issued by jurisdictional Assessing Officer (JAO ) rather than the Faceless Assessment Officer (FAO)- Notice and consequential order under section 148A(d) is quashed and set aside – Liberty is granted to the Revenue to seek revival if the Supreme Court later reverses the decision in Hexaware Technologies Ltd . [ S. 148 , 148A(b), 148A(d) , 151A Art , 226 ]
Dadha Pharma LLP v. Dy.CIT ( Mad)( HC) www.itatonline.org .S. 271(1)(c) : Penalty – Concealment – Notice must specify the charge – Notice must be precise and there should be no room for ambiguity – Veena Estate (P.) Ltd v. CIT [2024] 158 taxmann.com 341/ 461 ITR 483 (Bom)( HC) , distinguished- Order of Tribunal is affirmed .[ S. 260A ]
PCIT v. Pacific Organics Pvt. Ltd., (Bom) (HC)www.itatonline.org