IMPORTANT INCOME TAX CASE LAW 22.11.2025
| Section | Case Law Title | Brief Summary | Citation | Relevant Act |
| Section 10(1) | Changela Mohanbhai R HUF v. PCIT | Revision proceedings initiated by PCIT for not issuing a single notice under Section 133(6) were invalid because the A.O. had made specific inquiries for agricultural income (which is exempt under Section 10(1)) and there was no tangible revenue loss. | Click Here | Income-Tax Act, 1961 |
| Section 32 | Hewlett Packard Financial Services (India) (P.) Ltd. v. ACIT, Circle-2(1)(2) | A digital printer is an integral part of a computer and is therefore entitled to the higher depreciation rate of 60% applicable to computers. | Click Here | Income-Tax Act, 1961 |
| Section 32 | Hewlett Packard Financial Services (India) (P.) Ltd. v. ACIT, Circle-2(1)(2) | The requirement to file an income tax return within the due date under Section 139(1) is not a condition precedent to carry forward unabsorbed depreciation. | Click Here | Income-Tax Act, 1961 |
| Section 36(1)(vii) | Hewlett Packard Financial Services (India) (P.) Ltd. v. ACIT, Circle-2(1)(2) | When an assessee makes a provision for unrecoverable TDS amounts from customers, the A.O. must verify if it was an actual write-off or just a provision to determine its allowability as a bad debt under this section. | Click Here | Income-Tax Act, 1961 |
| Section 41(1) | Hewlett Packard Financial Services (India) (P.) Ltd. v. ACIT, Circle-2(1)(2) | Mere write-off of a debt by a creditor (HPIS) against the assessee does not justify an addition under Section 41(1) (remission or cessation of trading liability) unless there is evidence that the assessee claimed a prior deduction or benefit related to that liability. | Click Here | Income-Tax Act, 1961 |
| Section 151A | Smt. Prameela Pasumarthi v. Deputy Commissioner of Income-tax | Reassessment notices under Sections 148A and 148 issued by the Jurisdictional Assessing Officer are invalid because, post E-Assessment Scheme, 2022, such proceedings must be conducted only through the faceless mechanism by NFAC. | Click Here | Income-Tax Act, 1961 |
| Section 199 | Yogesh Gandhi v. ACIT, Circle, International Taxation | Where an assessee was fully taxed on the sale consideration of a property in the year of transfer, the credit for TDS deducted by the buyer in a later year on a part-settlement of the consideration is to be allowed to the assessee. | Click Here | Income-Tax Act, 1961 |
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