| Prohibition of Benami Property Transactions Act, 1988 |
Section 2(9) |
Lateef Qureshi v. Ajeem Qureshi |
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Property acquired by a father in the names of his minor sons falls under the exception in Section 2(9)(iii) and is not a prohibited benami transaction. |
| Income-tax Act, 1961 |
Section 2(15) |
National Health & Education Society v. CIT (Exmp) |
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Charging market tariffs from paying patients to generate operational surplus while providing free/concessional treatment to indigent patients does not negate charitable purpose for Section 12AB registration. |
| Income-tax Act, 1961 |
Section 10(10AA) |
Gopalakrishnan Sriram v. ITO |
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The enhanced exemption limit of ₹25,00,000 for leave encashment under CBDT Notification No. 31/2023 applies retrospectively to mitigate hardship. |
| Income-tax Act, 1961 |
Section 11 |
National Health & Education Society v. CIT (Exmp) |
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Reimbursing doctors for attending international medical conferences/training for medical services in India is not an application of income outside India under Section 11(1)(c). |
| Income-tax Act, 1961 |
Section 12AB |
National Health & Education Society v. CIT (Exmp) |
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Retrospective cancellation of registration is unsustainable without proof of abandonment of charitable objects or cessation of genuine activities. |
| Income-tax Act, 1961 |
Section 12AB |
National Health & Education Society v. CIT (Exmp) |
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Alleged non-compliance with the Indigent Patients Fund Scheme without a conclusive finding from competent trust authorities cannot justify cancellation of registration. |
| Income-tax Act, 1961 |
Section 12AB |
Savitri Devi Mathur Seva Sansthan v. CIT (Exemption) |
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Rejection of Section 12AB registration and 80G approval is unsustainable when local verification corroborates genuine charitable activities and no fund diversion is proven. |
| Income-tax Act, 1961 |
Section 28(i) |
Akola Urban Cooperative Bank Ltd. v. ACIT |
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PCIT cannot invoke Section 263 revision merely due to a difference of opinion on a plausible view taken by the AO regarding business loss on NPA sales. |
| Income-tax Act, 1961 |
Section 69 |
CIT (International Taxation and Transfer Pricing) v. Vinodkumar Hiralal Raja |
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Funds received into an NRE account from close non-resident relatives through banking channels for mutual fund investment cannot be added as unexplained investments under Sections 68/69. |
| Income-tax Act, 1961 |
Section 69 |
Arti Garg v. DCIT |
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Unexplained investment additions based on digital data from third-party mobile phones cannot stand without mandatory Section 65B electronic evidence certification and chain of custody. |
| Income-tax Act, 1961 |
Section 80G |
National Health & Education Society v. CIT (Exmp) |
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Rejection of Section 80G approval solely linked to an unsustainable Section 12AB registration cancellation cannot stand without independent statutory violations. |
| Income-tax Act, 1961 |
Section 92C |
NTT India (P.) Ltd. v. DCIT |
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Transfer pricing adjustments on management fees are liable to be deleted when identical adjustments were previously set aside by the Tribunal in the assessee’s own case. |
| Income-tax Act, 2025 |
Section 102 |
Ajitnath Suppliers (P.) Ltd. v. PCIT-1 |
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Revenue cannot rely on generic third-party reports to make unexplained credit additions when the assessee submits documentary proof of unsecured loans; matter remanded. |
| Income-tax Act, 1961 |
Section 143 |
Zigma Global Environ Solutions (P.) Ltd. v. Union of India |
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Issuing Section 143(2) notice post-search allows regular Section 143(3) assessment without invoking Section 148 reassessment procedures if return processing was pending. |
| Income-tax Act, 1961 |
Section 143(1) |
NTT India (P.) Ltd. v. DCIT |
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Customs duty and VAT/GST refunds not claimed as earlier business expenditure cannot be treated as taxable income under summary adjustments. |
| Income-tax Act, 1961 |
Section 151A |
Le Meilleur Global Trade (P.) Ltd. v. ITO |
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Reassessment orders passed by NFAC prior to the official notification of the e-Assessment Scheme under Section 151A are void ab initio for lack of jurisdiction. |
| Income-tax Act, 1961 |
Section 254 |
Ajitnath Suppliers (P.) Ltd. v. PCIT-1 |
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Payment of procedural delay costs cannot be made a mandatory condition precedent for maintaining an appeal or upholding an invalid ex-parte assessment. |
| Income-tax Act, 2025 |
Section 365 |
Ajitnath Suppliers (P.) Ltd. v. PCIT-1 |
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A 154-day delay in filing a High Court appeal was condoned as it was caused by administrative approvals and legal consults, showing no deliberate negligence. |
