IMPORTANT INCOME TAX CASE LAWS 09.03.2026

Section	Case Law	Core Ruling & Strategic Summary	Citation
S. 10B	Hindustan Unilever	[Succession] Acquisition of an EOU from another entity does not bar the new owner from claiming the S. 10B deduction for the remaining unexpired period.	Click Here
S. 35D	Eureka Forbes	[Preliminary Exp.] Advisory fees for expansion or new units must be amortized u/s 35D. They cannot be claimed as a full deduction u/s 37(1).	Click Here
S. 80-IC	Narayan Industries	[Duty Drawback] Duty drawback is not “profit derived” from an industrial undertaking. However, excise/customs duties paid on raw materials can be reduced from the drawback for computation.	Click Here
S. 80HHC	Hindustan Unilever	[Sales Tax Prepayment] Discounts received on the prepayment of Sales Tax are Capital Receipts and should not be reduced from business profits for export deduction.	Click Here

Trademark Award	Hindustan Unilever	[Savlon Case] Compensation for terminating the right to use a trademark (without loss of profit-making structure) is a Revenue Receipt and taxable.	Click Here
S. 56(2) / 50C	Naynish Rahane	[DVO Reference] If a taxpayer disputes the stamp duty value of an old/poorly maintained flat, the AO must refer the matter to the DVO before making an addition.	Click Here
S. 12A / 80G	SCODV Foundation	[Natural Justice] Rejection of charitable registration without affording adequate opportunity to clarify activities is invalid. Matters must be remanded for de novo adjudication.	Click Here