IMPORTANT INCOME TAX CASE LAWS 02.04.2026
| Relevant Act | Section | Case Law Title / Authority | Key Ruling | Citation |
| Income Tax Act | Sec 2(15) | Govardhan Eco Village Trust | Charitable Status: Receipts from rent/Goshala are not “commercial” merely by quantum; the “Dominant Activity” of the trust must be examined. | Click Here |
| Income Tax Act | Sec 10A | ACPL Products (P) Ltd. | SEZ Sequence: Deduction under 10A is allowed on profits before setting off brought forward losses/depreciation (Yokogawa principle). | Click Here |
| Income Tax Act | Sec 149 | Vinod Bhai Babubhai Patel | Limitation: Reopening AY 2015-16 following a 2024 search is barred as it exceeds the 10-year prescribed look-back period. | Click Here |
For More :- Read IMPORTANT INCOME TAX CASE LAWS 01.04.2026