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.37(1): Business expenditure-No supporting material-Oder of High Court is affirmed. [Art. 136]

M.P. Rajya Van Vikas Nigam Ltd. v CIT (2025) 342 CTR 8 / (2024) 244 DTR 513 (SC) Editorial : M.P. Rajya Van Vikas Nigam Ltd. v. CIT (judgment dt. 21st Oct., 2009 of the Madhya Pradesh High Court tin IT Appeal Nos. 90 of 1999 and 3 & 11 of 2001) affirmed

S. 28(i) : Business income-Income from house property—Income from sublicensing of property—Assessable as business income.[S. 22]

Oberoi Building & Investment (P) Ltd. v. CIT (2025) 342 CTR 343 / (2024) 244 DTR 198 (Cal)(HC)

S. 17(2) : Salary-Perquisite-Amendments made to section 17(2)(ii) by Finance Act, 2007, whereby employees allotted bank-owned accommodation were deemed to have received a concession in matter of rent respecting such accommodation, were constitutional and valid-Amendments made to section 17(2)(ii) by Finance Act, 2007 with limited retrospective effect from 1-4-2002, do not violate article 14 of Constitution or other constitutional provisions.-Provision creating legal fiction – Purpose of legal fiction to be ascertained .[S.17(2)(ii), R. 3(1) Art. 14, 19(1)(g), 226]

All India Central Bank Officers Federation. v. UOI (2025) 342 CTR 578 / 246 DTR 33 / 170 taxmann.com 627/477 ITR 26 (Bom)(HC)

S. 12A : Registration-Trust or institution-Education-Providing vocational training-Eligible for registration. [S. 2(15), 12AA]

CIT (E) v. Unique Educational Society [2024] 168 taxmann.com 448 / (2025) 342 CTR 435 / 245 DTR 211 (P&H)(HC)

S. 10(20) : Local authority-Not claimed the benefit-Order of High Court is set a side and the matters are remanded to the High Court for consideration afresh in accordance with law and on their own merits.[S. 11, 12, Art. 136]

CIT (E) v. Jaipur Development Authority (2025) 342 CTR 236 / 245 DTR 14 (SC) Editorial : CIT (E) v. Jaipur Development Authority (ITA Nos. 218 of 2017 and 113 of 2016 dt. 6-9-2017 (Raj)(HC)

S. 4 : Charge of income-tax -Amount received for surrender of right in patent and trademark/negative covenant—Capital receipt. [S. 28(i)]

CIT v . Sanofi Healthcare India (P) LTD. (2025) 342 CTR 326 / 245 DTR 17 (Telangana)(HC)

S. 276CC : Offences and prosecutions- Failure to furnish return of income- Illness of assessee-Prosecution is not valid- Discharge application is allowed. [S. 139(1), Criminal Procedure Code, S. 245]

Ravi Prakash Khetan v. UOI (2025)472 ITR 147 (Pat)(HC)

S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- No specific query on manner of disclosure- Failure to substantiate the manner of undisclosed income was earned- Order of Tribunal deleting the penalty is set aside. [S. 132(4),260A, 271AA(2)]

PCIT v. Amul Gabrani (2025)472 ITR 3/ 169 taxmann.com 503 (Delhi)(HC) Editorial : Amul Gabrani v. PCIT (2025)472 ITR 13/302 Taxman 410 (SC)

S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- Failure to substantiate the manner of undisclosed income was earned- Order of High Court is affirmed- SLP of assessee is dismissed.[S. 132(4),271AA(2), Art. 136]

Amul Gabrani v. PCIT (2025)472 ITR 13/302 Taxman 410 (SC) Editorial : PCIT v. Amul Gabrani (2024) 169 taxmann.com 503 /472 ITR 3 (Delhi)(HC)

S. 263 : Commissioner- Revision of orders prejudicial to revenue-Order of High Court on identical issue for different assessment year- Matter remanded to commissioner. [Art. 226]

Sri Sai Swadhin Commercial Pvt. Ltd. v. PCIT (2025)472 ITR 589 (AP)(HC)