| SECTION | CASE LAW TITLE | Brief Summary | Citation | Relevant Act |
| 10(37) | Sanjay Kumar Baid v. Income-tax Officer | Compensation received for compulsory acquisition of agricultural land by the NHAI is exempt from income tax, as the exemption under the RFCTLARR Act, 2013 also applies to acquisitions under the National Highways Act, 1956. | Click Here | -tax Act, 1961; National Highways Act, 1956 |
| 11 | Jhaiji Shikshan Samiti v. Dy. Commissioner of Income-tax, Exemption | A charitable trust is entitled to exemption under sections 11 & 12 if the audit report in Form 10B is filed before the extended due date for the return, even if the return itself was filed a day earlier. | Click Here | Income-tax Act, 1961 |
| 69C | Gangadhar Agarwal v. Income-tax Officer | Addition for unexplained expenditure was deleted because the AO mistakenly treated manufacturer-wise brands as separate products, leading to incorrect quantitative analysis. The assessee’s reconciliations confirmed proper disclosure. | Click Here | Income-tax Act, 1961 |
| 194C | Commissioner of Income-tax, TDS v. Dr. Balabhai Nanavati Hospital | The case concerning TDS on Annual Maintenance Contracts (AMC) for hospital equipment was remanded. The Tribunal was instructed to independently determine if TDS should be under sec. 194C (contract) or 194J (technical services) for each AMC. | Click Here | Income-tax Act, 1961 |
| 194J | Commissioner of Income-tax, TDS v. Dr. Balabhai Nanavati Hospital | A hospital correctly deducted TDS under sec. 194J (professional fees) for payments to consultant doctors. Since there was no employer-employee relationship (no fixed salary, doctors free to practice elsewhere), sec. 192 did not apply. | Click Here | Income-tax Act, 1961 |
IMPORTANT INCOME TAX CASE LAWS 18.09.2025