Important Income Tax Case Law 19.09.2025

SECTION	CASE LAW TITLE	Brief Summary	Citation	Relevant Act
10(37)	Sanjay Kumar Baid v. Income-tax Officer	Compensation received for compulsory acquisition of agricultural land by the NHAI is exempt from income tax, as the exemption under the RFCTLARR Act, 2013 also applies to acquisitions under the National Highways Act, 1956.	Click Here	-tax Act, 1961; National Highways Act, 1956
11	Jhaiji Shikshan Samiti v. Dy. Commissioner of Income-tax, Exemption	A charitable trust is entitled to exemption under sections 11 & 12 if the audit report in Form 10B is filed before the extended due date for the return, even if the return itself was filed a day earlier.	Click Here	Income-tax Act, 1961
69C	Gangadhar Agarwal v. Income-tax Officer	Addition for unexplained expenditure was deleted because the AO mistakenly treated manufacturer-wise brands as separate products, leading to incorrect quantitative analysis. The assessee’s reconciliations confirmed proper disclosure.	Click Here	Income-tax Act, 1961
194C	Commissioner of Income-tax, TDS v. Dr. Balabhai Nanavati Hospital	The case concerning TDS on Annual Maintenance Contracts (AMC) for hospital equipment was remanded. The Tribunal was instructed to independently determine if TDS should be under sec. 194C (contract) or 194J (technical services) for each AMC.	Click Here	Income-tax Act, 1961
194J	Commissioner of Income-tax, TDS v. Dr. Balabhai Nanavati Hospital	A hospital correctly deducted TDS under sec. 194J (professional fees) for payments to consultant doctors. Since there was no employer-employee relationship (no fixed salary, doctors free to practice elsewhere), sec. 192 did not apply.	Click Here	Income-tax Act, 1961

IMPORTANT INCOME TAX CASE LAWS 18.09.2025