IMPORTANT INCOME TAX CASE LAWS 23.03.2026

Relevant Act	Section	Case Law Title / Authority	Brief Summary	Citation
Income Tax Act	Sec 2(15)	Micro Finance Industry Network v. CIT(E)	A self-regulatory organization for NBFCs providing financial literacy and grievance redressal cannot be denied charitable status as “General Public Utility” without proof of commercial trade or business.	Click Here
Income Tax Act	Sec 9 & DTAA	DCIT (Int. Tax) v. Arun Madhavachari Rangachari	Consultancy fees paid to foreign companies owned by a UAE resident are not taxable in India if the individual has no fixed base in India and spent <183 days in the country.	Click Here
Income Tax Act	Sec 11	Chitradurga Zilla Reddy Jana Sangha v. ITO	Set-off of excess expenditure from earlier years against current income was permissible prior to 01-04-2022 without the mandatory filing of Form 9A.	Click Here
Income Tax Act	Sec 54	ITO v. Anju Madhan	Exemption is allowed even for an unregistered agreement to sell, provided the assessee took possession and made substantial payments (Section 53A of TPA).	Click Here
Income Tax Act	Sec 54F	DCIT (Int. Tax) v. Revanth Challagalla	NRI Relief: Exemption cannot be denied just because a house is registered in a sister’s name for convenience, provided the NRI funded it entirely and later received it back as a gift.	Click Here
Income Tax Act	Sec 80G	Ampacet Speciality products v. DCIT	Donations to the PM Relief Fund and Maharashtra CM Relief Fund are deductible; the bar on CSR-linked 80G claims applies only to specifically notified funds like Swachh Bharat Kosh.	Click Here
Income Tax Act	Sec 254	MVR Projects (P.) Ltd. v. ITO	A delay of 2345 days (over 6 years) in filing an appeal will not be condoned if the reasons (counsel miscommunication/illness) are vague and suggest a lackadaisical approach.	Click Here

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