7 IMPORTANT INCOME TAX CASE LAWS 11.02.2025

Sr No	Case Law Title	Brief Summary	Citation	Relevant Section and Act
1	Commissioner of Income-tax (Exemptions) v. Indira Trust	Provisional registration under Section 12A(1)(ac)(i) construed as regular registration.	Click Here	Section 12A Income Tax Act, 1961
2	Aalap Digital Music (P.) Ltd. v. ACIT, Circle 1 (1)	License fees held to be deferred revenue expenditure.	Click Here	Section 37(1) Income Tax Act, 1961
3	Kailash Ramavatar Goenka v. ACIT	Unexplained Expenditures Set-off Allowed from Unaccounted Receipts , Internal cash Circulation within Group Companies Not Taxed, Personal Expenses not Taxed if these expenses were sourced from already taxed unaccounted receipts	Click Here	Section 48 ,69,69c Income Tax Act, 1961
4	Principal Commissioner of Income-tax v. Tata Power Delhi Distribution Ltd.	Section 115JB Inapplicable to Electricity Companies Before 2012 Amendment	Click Here	Section 115jb Income Tax Act, 1961
5	Assistant Commissioner of Income-tax v. Marico Industries Ltd.	Search and Block Assessment Invalid: Satisfaction Note Not Produced, SLP Dismissed	Click Here	Section 132,153C Income Tax Act, 1961
6	Assistant Commissioner of Income-tax v. Mamta Agarwal	Reopening Notices Quashed: No Incriminating Material or Satisfaction Note for Section 153C	Click Here	Section 132,153C Income Tax Act, 1961
7	Jitendra M. Doshi v. Chief Commissioner of Income-tax	Waiver of Interest under Section 220(2A) Rejected: Assessee Failed to Establish Genuine Hardship	Click Here	Section 220 Income Tax Act, 1961