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. 5 : Scope of total income-Non-resident employee of an Indian company-Income from employment-Foreign assignment allowances for services rendered in Indonesia-Services were rendered outside India-Allowances were not taxable in India-DTAA-India-Indonesia [S. 5(2)(b), 9(1)(i), Art. 15]

Manab Chandra Ghosh v. ACIT [2025] 210 ITD 310 (Kol.)(Trib.)

S:68: Cash credits – Unexplained Credit – Conversion of Company to LLP – Capital Account – Accumulated Profits –Capital gains – Mere accounting entry, without actual monetary benefit to the partners, does not constitute payment for alleged Violation of Section 47(xiiib)(f) – Book Entry – No Actual Payment – Burden on AO – Addition is deleted .[ S.45 , 47(xxib)(f), 115BBE , Limited Liability Partnership Act , 2008 , S. 56, 57 ]

NICAF LLP v. ITO (Mum)( Trib) www.itatonline.org .

S. 69A: Unexplained Investments – Unexplained Money – Demonetization- –Deposit of cash – Business receipts – Recorded in Books –Acceptance of Specified Bank Notes ( SBNs) prior to 31.12.2016 is not illegal – Addition is deleted.

Goldman Tapes Private Limited v. ACIT ( Mum)( Trib) www.itatonline.org . ,

S. 153A: Assessment – Search – Alleged transfer of Development rights – Reassessment based on seized ledger account and third-party statement – No independent inquiry conducted by the AO – No evidence to link the assessee to the transaction – Addition is deleted . [S. 131, 147, 148, 153A, 153C]

M.K. Shelters v. ITO Ward (Mum) (Trib) www.itatonline.org .

S.148: Reassessment – Notice – Issued notice without disposing of assessee’s objections – Breach of principle of natural justice – Reassessment order was quashed .[S. 147, 153A ]

M.K. Shelters v. ITO Ward (Mum) (Trib) www.itatonline.org

Direct Tax Vivad Se Vishwas Scheme, 2024
S.2(1)(a): Appellant-time for filing appeal has not expired-[S.91, Art. 226]

Srinivasan Jayaprakasam v. CBDT (2025) 473 ITR 245 / 171 taxmann.com 101(Mad)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Directions of Principal Commissioner, Assessing Officer passed a fresh order-Appeal against fresh assessment order is pending-Order challenging the Revision order is set aside. [S. 143(3), 260A]

Veena Shah v. PCIT (2025) 473 ITR 624 /172 Taxmann.com 166 (P&H)(HC)

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Binding precedent-Decision of High Court is binding on all Income-Tax Authorities under its jurisdiction-Set off of business loss-Failure to follow the order of the Tribunal which is affirmed by the High Court-Mistake apparent on record-Order of the Tribunal is set aside. [S.28(i), 56, 254(1), Art. 226]

Uttar Gujarat Vij Co. Ltd. v. ITO (2024) 162 taxmann.com 201 (2025) 473 ITR 729 (Guj)(HC)

S. 254(1) : Appellate Tribunal-Powers-Commissioner (Appeals) did not adjudicate issue on merits-Settlement Commission-Pendency of application-abated-Tribunal condoned the delay and remanded matter back to Commissioner (Appeals) for fresh consideration-Order of Tribunal is affirmed. [S.133A, 245C, 245D, 245F(2), Art. 226]

PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 744 /172 taxmann.com 91(Guj)(HC) Editorial : PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 751 /172 Taxmann.com 92 (SC)

S. 254(1) : Appellate Tribunal-Powers-Commissioner (Appeals) did not adjudicate issue on merits-Settlement Commission-Pendency of application-abated-Tribunal condoned the delay and remanded matter back to Commissioner (Appeals) for fresh consideration-Order of High Court is affirmed-SLP of Revenue is dismissed. [S.133A, 245C, 245D, 245F(2), Art. 136]

PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 751 /172 Taxmann.com 92 (SC) Editorial : PCIT v. MD Industries (P.) Ltd. (2025) 473 ITR 744 /172 taxmann.com 91(Guj)(HC)