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. 80HHC : Export business-Total turnover-Excise duty, custom duty, windmill power receipts-Not part of turnover. [S.260A]

CIT v. Ramco Cements Ltd. [2025] 481 ITR 705 / 173 taxmann.com 226 (Mad)(HC)

S. 80G : Donation-Registration under section 12AA granted and subsisting-Entitled to approval for purposes of section 80G(5)(vi) [S. 12AA, 80G(5)(vi)]

CIT(E) v. Dignity Education Society (2025) 481 ITR 217 /179 Taxman 373 (Chattisgarh)(HC) Editorial : CIT(E) v. Dignity Education Society (2025) 481 ITR 222/ 307 Taxman 523 (SC), SLP of revenue dismissed.

S. 80G : Donation-Registration under section 12AA granted and subsisting-Entitled to approval for purposes of section 80G(5)(vi) of the Act-SLP of revenue dismissed. [S. 12AA, 80G(5))vi), Art. 136]

CIT v. Dignity Education Society (2025) 481 ITR 222 / 307 Taxman 523 (SC) Editorial : CIT(E) v. Dignity Education Society (2025) 481 ITR 217 /179 Taxman 373 (Chattisgarh)(HC)

S. 69C : Unexplained expenditure-Bogus purchases-Accommodation entries from Bhanwarlal Jain Group-Addition restricted to 6 per cent of bogus purchases is fair and reasonable. [S. 147, 148, 260A]

PCIT v. Mohit Pukhraj Kawdiya (No. 1) (2025) 481 ITR 310 / 181 taxmann.com 712 (Guj.) (HC) PCIT v. Mohit Pukhraj Kawdiya (No. 2).(2025) 481 ITR 318 / taxmann.com 712 (Guj)(HC)

S. 68 : Cash credits-Share capital received from three companies-Mere proof of identity of investors insufficient-Assessee must establish creditworthiness and genuineness-Tribunal ignored AO’s findings-Addition restored by High court [S. 260A]

PCIT v. Jaguar Buildcon Pvt. Ltd (2025) 481 ITR 477 /177 taxmann.com 504 (Delhi)(HC) Editorial : Jaguar Buildcon Pvt. Ltd v. PCIT (2025) 481 ITR 493/306 Taxman 349 (SC), SLP of assessee dismissed.

S. 68: Cash credits-Share premium received on issue of shares-Capital or revenue-Capital account transaction-Cannot give rise to income-Addition of entire share premium as unexplained cash credit not sustainable-Delay of 271 days-SLP dismissed on account of delay as well as on merits. [S. 4,Art. 136]

DCIT v. Shendra Advisory Services (P.) Ltd. (2025) 481 ITR 457/306 Taxman 166 (SC)? Editorial : Shendra Advisory Services (P.) Ltd v. Dy.CIT (2024) 298 Taxman 261 / (2025) 482 ITR 385 (Bom)(HC)

S. 67A : Association persons-Body of individuals-Member’s share-Member of syndicates engaged in liquor business-Share of assessee in income of syndicate-Not taxable when association of persons taxed at maximum marginal rate-No substantial question of law.[S.2(31),86, 167B, 260A.]

PCIT v. Ramesh Chandra Rai(2024) 168 taxmann.com 43 (2025) 481 ITR 231 (MP)(HC) Editorial : PCIT v. Harmindar Singh Bhatia (2025) 481 ITR 244 /168 taxmann.com 664 (SC), SLP of revenue dismissed.

S. 67A : Association persons-Body of individuals-Member’s share-Member of syndicates engaged in liquor business-Share of assessee in income of syndicate-Not taxable when association of persons taxed at maximum marginal rate-SLP of revenue dismissed. [S.2(31),86, 167B, Art. 136]

PCIT v. Harmindar Singh Bhatia (2025) 481 ITR 244/168 taxmann.com 664 (SC) Editorial : PCIT v. Ramesh Chandra Rai (2024) 168 taxmann.com 43 (2025) 481 ITR 231 (MP)(HC

S. 45 : Capital gains-Capital Asset-Agricultural Land-Sale of plot of land-Revenue records not conclusive-Negligible agriculiral income-Concurrent findings of fact-Order of Tribunal affirmed. [S. 2(14)(iii),260A]

Prashant Jaipal Reddy v. ITO (2025) 481 ITR 547 / 304 Taxman 39 (Bom)(HC) Editorial : SLP rejected, Prashant Jaipal Reddy v. ITO (2025) 306 Taxman 168/481 ITR 555. (SC)

S. 45 : Capital gains-Capital Asset-Agricultural Land-Sale of plot of land-Revenue records not conclusive-Negligible agricultural income-Concurrent findings of fact-SLP of assessee dismissed. [S. 2(14)(iii), Art. 136]

Prashant Jaipal Reddy v. ITO (2025) 306 Taxman 168/481 ITR 555. (SC) Editorial: Prashant Jaipal Reddy v. ITO (2025)304 Taxman 39 / 481 ITR 547 (Bom) (HC)