IMPORTANT INCOME TAX CASE LAWS 26.05.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| 12A(1)(ac)(i) | Human Welfare Foundation v. DCIT (Exemptions) | Cancellation of registration unjustified as assessee engaged in charitable activities benefiting all sections of society, not just a particular religious community. | Click Here | Income-tax Act, 1961 |
| 12AB(4) | Human Welfare Foundation v. DCIT (Exemptions) | Retrospective cancellation of registration from AY 2018-19 unsustainable as section 12AB(4) is prospective (effective from 1-4-2022). | Click Here | Income-tax Act, 1961 |
| 68 | Harsha Associates (P.) Ltd. v. Deputy Commissioner of Income-tax | Liabilities owed to banks for unpresented cheques treated as bogus credits and added to income due to lack of supporting evidence. | Click Here | Income-tax Act, 1961 |
| 246 | Manoj Naraindas Motwani v. Assistant Commissioner of Income-tax | Writ petition against assessment order not entertained due to availability of alternate remedy of appeal. | Click Here | Income-tax Act, 1961 |
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