INCOME TAX CASE LAWS 03.11.2026
Here is the structured analysis of the provided case laws, presented in tabular format:
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| N/A | Income-tax Gazetted Officers Association (ITGOA) v. Union of India | Dismissal of SLP against High Court order holding that Private Secretaries seeking pay parity with Central Secretariat counterparts could not establish a sufficient legal basis, as distinction between Secretariat and non-Secretariat establishments was recognized by the 6th CPC and falls under expert body domain. | Click here | Service Matter – Pay Scales and Pay Parity |
| Section 9 | SPI Technologies India (P.) Ltd. v. Deputy Commissioner of Income-tax | Payment of sales commission to US associated enterprise for marketing and support services was not taxable in India under the Act or Article 12 of India-USA DTAA; hence, no TDS was required u/s 195 and disallowance u/s 40(a)(i) was unsustainable. | Click Here | Income-tax Act, 1961 |
| Section 10(5) | SBI v. Income-tax Officer, TDS | Assessee-bank could not be treated as an assessee-in-default u/s 201 for non-deduction of TDS on LTC involving a foreign leg because it was prevented by a Madras High Court order. | Click Here | Income-tax Act, 1961 |
| Section 10AA | SPI Technologies India (P.) Ltd. v. Deputy Commissioner of Income-tax | Reallocation of common expenses by AO on turnover basis was remanded for re-adjudication after considering Form 56F certificate, bifurcated P&L account, and detailed computation of eligible SEZ profits. | Click Here | Income-tax Act, 1961 |
| Section 12AB | St. Sebastians Church v. Commissioner of Income-tax, Exemptions | Rejection of fresh registration renewal by CIT(E) for lack of a formal written trust deed/MOA was unsustainable as Rule 17A(2) permits registration of public trusts established under state law without such documents upon providing statutory records. | Click Here | Income-tax Act, 1961 |
| Section 14A | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Disallowance of interest u/r 8D(2)(ii) was unsustainable as own funds exceeded exempt investments; for Rule 8D(2)(iii), only investments actually yielding exempt dividend income are to be considered, subject to suo motu disallowance. | Click Here | Income-tax Act, 1961 |
| Section 31 | Commissioner of Income-tax v. TVS Motor Company Ltd. | Expenditure incurred on replacement of dies and moulds during business operations constituted revenue expenditure necessary for business and was allowable u/s 37(1). | Click Here | Income-tax Act, 1961 |
| Section 32 | Commissioner of Income-tax v. TVS Motor Company Ltd. | Depreciation on temporary construction (parking shed) was restricted to the normal building rate of 10% instead of 100%, following High Court precedent in the assessee’s own case. | Click Here | Income-tax Act, 1961 |
| Section 32 | Commissioner of Income-tax v. TVS Motor Company Ltd. | Higher depreciation at 60% (instead of 15%) was allowable on UPS and Voltage Stabilizers by treating them as part of the computer block, based on High Court precedents. | Click Here | Income-tax Act, 1961 |
| Section 32 | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Shelving of a project (Gopalpur) did not convert non-factory buildings, computers, furniture, and equipment acquired for expanding existing business into non-business assets; depreciation was allowable once verified as part of relevant blocks. | Click Here | Income-tax Act, 1961 |
| Section 35 | AEON Formulations (P.) Ltd. v. Income-tax Officer | Where a case was selected for Limited Scrutiny for specific items, AO could not disallow in-house R&D claims u/s 35(2AB) without following prescribed procedures to expand the scope of scrutiny. | Click Here | Income-tax Act, 1961 |
| Section 35 | Commissioner of Income-tax v. TVS Motor Company Ltd. | Assessee was entitled to a deduction u/s 35(1)(iv) for capital expenditure incurred on scientific research based on binding precedents. | Click Here | Income-tax Act, 1961 |
| Section 35 | Commissioner of Income-tax v. TVS Motor Company Ltd. | Claim for weighted deduction for in-house scientific research and development u/s 35(2AB) stood allowed following prior binding decisions in the assessee’s own case. | Click Here | Income-tax Act, 1961 |
| Section 36(1)(iii) | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Interest on borrowings used through foreign subsidiaries to acquire another company (Corus Group) for business expansion was allowable as business expenditure due to intact commercial nexus. | Click Here | Income-tax Act, 1961 |
| Section 37(1) | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Actual contractual value of imported designs/drawings capitalized as WIP could not be displaced by nominal customs valuation; DRP’s direction to accept recorded contractual cost was upheld. | Click Here | Income-tax Act, 1961 |
| Section 37(1) | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Sales commission paid through account-payee channels to agents whose identities were confirmed and recorded in books was allowable, even if purchasers did not explicitly acknowledge agent involvement. | Click Here | Income-tax Act, 1961 |
| Section 37(1) | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Administrative expenditure incurred for project expansion (Kalinganagar) that did not create an identifiable capital asset was allowable as revenue expenditure. | Click Here | Income-tax Act, 1961 |
| Section 37(1) | Pr. Commissioner of Income-tax v. Abbott Healthcare (P.) ltd. | Non-compete fees paid under a business transfer agreement to prevent transferor from competing for 8 years was allowable as revenue expenditure u/s 37(1). | Click Here | Income-tax Act, 1961 |
| Section 37(1) | Commissioner of Income-tax v. TVS Motor Company Ltd. | Disallowance of agency commission paid (including payments to foreign agents) was unsustainable, allowing the full claim as business expenditure. | Click Here | Income-tax Act, 1961 |
| Section 37(1) | Smit Navnitlal Soni v. Income-tax Officer | Late fee paid under GST law is not a penalty for an offence/prohibited act under Explanation 1 to Section 37(1), making it an allowable business expenditure. | Click Here | Income-tax Act, 1961 |
| Section 40(a)(ii) | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Education cess paid by the assessee was held non-deductible in computing taxable income pursuant to Section 40(a)(ii). | Click Here | Income-tax Act, 1961 |
| Section 57 | Ankit Hemantbhai Desai v. DCIT | Interest expenditure paid on funds deployed for earning interest income had a sufficient nexus under Section 57(iii) and was allowable as a deduction from Income from Other Sources. | Click Here | Income-tax Act, 1961 |
| Section 69 | Kashyap Ghanshyam Mehta v. Deputy Commissioner of Income-tax | Unexplained investment additions cannot be sustained merely on incorrect Schedule AL figures without verifying actual investment figures and evaluating submitted evidence. | Click Here | Income-tax Act, 1961 |
| Section 69 | Smit Navnitlal Soni v. Income-tax Officer | Section 69 is not attracted where proprietor’s capital introduction is satisfactorily explained with bank reconciliations, borrower confirmations, and proof of previously taxed interest income. | Click Here | Income-tax Act, 1961 |
| Section 69A | Sanjaykumar Amrutlal Patel v. Income-tax Officer | Notice u/s 148 based solely on a third-party inquiry register and broker statement without direct nexus to the assessee was unjustified and quashed. | Click Here | Income-tax Act, 1961 |
| Section 69A | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Protective addition for alleged illegal mining based merely on show-cause notices without physical evidence or Mining Department findings lacked factual basis and was deleted. | Click Here | Income-tax Act, 1961 |
| Section 80-IA | Commissioner of Income-tax v. TVS Motor Company Ltd. | Deduction u/s 80-IA on notional profits derived from captive power generation for unit consumption was allowable based on established High Court precedent. | Click Here | Income-tax Act, 1961 |
| Section 80P | Principal Commissioner of Income-tax v. Kutch District Co-Operative Milk Producer Union Ltd. | Co-operative milk production/distribution society was eligible to claim deduction u/s 80P(2)(d) on interest earned from investments in Co-operative Societies/Banks. | Click Here | Income-tax Act, 1961 |
| Section 92C | SPI Technologies India (P.) Ltd. v. Deputy Commissioner of Income-tax | Corporate guarantee for an AE loan is an international transaction; however, the guarantee commission rate was reduced from 1% to 0.5% for the actual active period of the guarantee. | Click Here | Income-tax Act, 1961 |
| Section 92C | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Domestic rupee lending rates cannot be applied to benchmark foreign currency loans (SIBOR/JIBAR based) extended to foreign AEs; TPO’s arbitrary adjustment was deleted. | Click Here | Income-tax Act, 1961 |
| Section 115JB | Tata Steel Ltd v. Assistant Commissioner of Income-tax | Section 14A/Rule 8D disallowance cannot be added while computing MAT Book Profits u/s 115JB unless corresponding expenditure is directly identified in accounts. | Click Here | Income-tax Act, 1961 |
| Section 144 | Sunil Verma v. Assessing Officer, Assessment Unit, National Faceless Assessment Centre | Best judgment assessment passed without granting requested VC hearing or addressing adjournment/replies violated natural justice principles and was set aside. | Click Here | Income-tax Act, 1961 |
| Section 147 | Joint Commissioner of Income-tax v. Jindal Power Ltd. | Reassessment initiated without fresh tangible material, relying only on original assessment records, constituted a mere change of opinion and lacked jurisdiction u/s 147. | Click Here | Income-tax Act, 1961 |
| Section 149 | Tillsoil Farms (P.) Ltd. v. Deputy Commissioner of Income-tax, Central | Section 148 notice issued on 27.07.2022 for A.Y. 2013-14 was quashed as time-barred, since the maximum six-year limitation under the pre-amended regime ended on 30.06.2021. | Click Here | Income-tax Act, 1961 |
| Section 194A | Ankit Hemantbhai Desai v. DCIT | Assessee whose turnover in the preceding year did not exceed the prescribed threshold under the proviso to Section 194A(1) was not required to deduct TDS on interest payments. | Click Here | Income-tax Act, 1961 |
| Section 260A | Principal Commissioner of Income-tax v. Birla Corporation Ltd. | Respondent in a Section 260A appeal has the right to file cross-objections raising additional substantial questions of law, provided they meet the statutory requirements of Section 260A. | Click Here | Income-tax Act, 1961 |