IMPORTANT Income Tax Case Law 03.10.2025

SECTION	CASE LAW TITLE	Brief Summary	CITATION	RELEVANT ACT
148 & 10(4)(ii)	Anilkumar Ramabhai Patel vs. Income-tax Officer	Reassessment proceedings against an NRI were quashed because the assessee duly explained that the remittance was from his overseas savings to his NRE account, the income of which is exempt.	Click Here	Income-tax Act, 1961
35(2AB)	Apollo Tyres Ltd. vs. ACIT	The Supreme Court dismissed the SLP, denying the assessee a weighted deduction for R&D expenses because the mandatory DSIR approval was obtained after the relevant assessment years.	Click Here	Income-tax Act, 1961
11	CIT (Exemption) vs. Anjana Foundation	The Supreme Court dismissed the SLP, affirming that the non-filing of the Form 10B audit report is a procedural lapse, and a charitable trust cannot be denied Section 11 benefits solely on this ground.	Click Here	Income-tax Act, 1961
153C	ACIT vs. Kishore Kumar Sharma	The Supreme Court dismissed the SLP, upholding the decision to quash a notice u/s 153C because the AO’s satisfaction note lacked any reference to incriminating material.	Click Here	Income-tax Act, 1961
AOP Assessment	PCIT vs. Ramesh Chandra Rai	The Supreme Court dismissed the SLP, holding that income earned by a liquor syndicate (an AOP) must be assessed in the hands of the AOP itself, not in the individual hands of its members.	Click Here	Income-tax Act, 1961
147 & 32	ACIT vs. P.C. Patel and Company	The Supreme Court dismissed the SLP against quashing a reopening notice. An AO cannot reopen an assessment on an issue (higher depreciation on tippers) that was already decided in the assessee’s favour in a prior year.	Click Here	Income-tax Act, 1961
2(47)	Ramesh Kumar vs. ACIT	No capital gains arise from a property conveyance if a ‘transfer’ as defined u/s 2(47) did not occur. This was the case here, as there was no registered sale agreement or Power of Attorney during the relevant year.	Click Here	Income-tax Act, 1961

For More :- Read IMPORTANT INCOME TAX CASE LAWS 29.09.2025