IMPORTANT INCOME TAX CASE LAWS 13.02.2026 Relevant Section Case Law Title Core Ruling / Summary Citation Section 2(9) (Benami) R. Kalaivani v. DCIT [Prosecution vs Discharge] Non-identification of a beneficial owner is no ground for discharge under Section 2(9)(D). However, a dormant partner cannot be prosecuted vicariously without specific material showing they were in charge… Read More »
Taxation of Joint Development Agreements: Deferral under Section 45(5A), Valuation via Stamp Duty, and Exemption for Multiple Flats 1. Timing of Taxation: Possession vs. Completion The Dispute: The Assessing Officer (AO) argued that handing over possession in 2013 constituted a “transfer” under Section 2(47)(v). The Ruling: * Possession for Development: Handing over land solely for… Read More »
Limited Scope of Enquiry in Charitable Registration (Form 10AB) 1. The Core Issue: Registration Stage vs. Assessment Stage The assessee, holding a provisional registration, applied for final/regular registration using Form 10AB. The Commissioner (Exemption) rejected the application after “sitting in judgment” over the trust’s financial prudence, specifically targeting the timing and nature of donations and… Read More »
Quashing of Final Assessment Order Due to Pending DRP Objections 1. The Core Dispute: Final Assessment vs. Pending Objections The assessee, an “eligible assessee” under Section 144C, received a draft assessment order from the National Faceless Assessment Centre (NFAC). Following the statutory route, the assessee filed objections before the Dispute Resolution Panel (DRP) within the… Read More »
Jurisdictional Invalidity of Section 148 Notice due to Incorrect Sanctioning Authority 1. The Core Dispute: Which Authority Grants Sanction? For AY 2015-16, the Assessing Officer (AO) issued a reopening notice on 28-03-2021. The validity of this notice hinged on whether the “Specified Authority” who approved the reopening was the one mandated by law. Revenue’s Action:… Read More »
Vivad se Vishwas Scheme for Goan Spouses under Section 5A Reference: Section 5A of the Income-tax Act, 1961 and the Direct Tax Vivad se Vishwas (VSV) Scheme, 2020 Status: In Favor of Assessee (Rejection Set Aside) 1. The Core Dispute: Statutory Fiction of “Community Income” The petitioner and her husband, residing in Goa, are governed… Read More »
Liability of Partnership Firms and Partners Under the Benami Act This digest analyzes the jurisdictional and criminal liabilities of firms and their partners under the Prohibition of Benami Property Transactions Act, 1988 (PBPT Act), specifically in the context of post-demonetization cash deposits and the principles of vicarious liability. I. Prosecution Standards at the Discharge Stage… Read More »
IMPORTANT GST CASE LAWS 12.02.2026 Section Case Law Title Core Ruling / Summary Citation S. 6(2)(b) Saraswati Spinning v. State of H.P. [Parallel Proceedings] If one authority (State/Centre) initiates adjudicatory proceedings (issues an SCN), the other is barred from starting a parallel adjudication on the same subject matter. Summons for investigation may continue, but final… Read More »
Grant of Anticipatory Bail and the Principle of Double Jeopardy 1. The Core Dispute: Repetitive Prosecution for the Same Offence The applicant was accused of the wrongful utilization of Input Tax Credit (ITC). Fearing arrest by the state authorities, the applicant filed for Anticipatory Bail. Applicant’s Stand: He argued that he had already been arrested… Read More »
Immediate Release of Perishable Goods to Established Owner 1. The Core Dispute: Ownership vs. Detention The case involved the interception of Areca nuts (supari) during transit. Despite being accompanied by a valid e-Way Bill and tax invoice, the goods were seized by the respondent authorities under Section 129. Appellant’s Stand: Claimed ownership of the consignment… Read More »