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