IMPORTANT INCOME TAX CASE LAWS 11.02.2026

Relevant Section	Case Law Title	Core Ruling / Summary	Citation
Section 4	Archna Chadha v. ACIT	Mesne profits received for unauthorized occupation of a property previously leased for banking are Revenue Receipts (taxable), as they act as a substitute for lost rental income.	Click Here
Section 9	Tata Consultancy Ltd. v. DCIT	[Triple Relief] Payments for (1) commission to non-residents for services abroad, (2) online database subscriptions, and (3) software for internal use/trading do not constitute royalty. No TDS required.	Click Here
Section 10AA	Tata Consultancy Ltd. v. DCIT	Interest income inextricably linked to SEZ business activities is part of “business profits” and eligible for deduction under Section 10AA.	Click Here
Section 11 / 12AB	Adhi Ganesh Mandir v. ITD	Lack of 12A/12AB registration doesn’t allow Revenue to tax gross receipts. The AO must allow legitimate expenditure and tax only the net income.	Click Here
Section 12AB	Raya Naik Memorial Trust v. CIT(E)	At the registration stage, the CIT(E) cannot examine the quantum of expenditure or source of donations; focus must stay on the genuineness of the objects.	Click Here
Section 37(1)	Tata Consultancy Ltd. v. DCIT	Overseas state taxes (not covered u/s 90/91) are deductible as business expenditure. Provisions for ascertained liabilities are also allowable.	Click Here
Section 48	Shreshta Sheel Patil v. ITO	[Timing vs Registration] Acquisition date for indexation (CII) is the date of possession/full payment (1996), not the later date of registration (1998).	Click Here
Section 54B	Ranajit S. Rajamane v. ITO	Agricultural land exemption u/s 54B is allowable if possession is obtained and payment is made via banking channels, satisfying S. 2(47) conditions.	Click Here
Section 68	Global Earth Properties v. UOI	Reopening notice u/s 148 quashed if initiated beyond 4 years without alleging a failure to disclose material facts. (Bombay HC)	Click Here
Section 90	Udayan Bhaskaran Nair v. DCIT	Foreign tax credit reflected in Form-16 must be allowed to the employee, even if they failed to claim it separately in their original return.	Click Here
Section 269ST	R.V. Venkateshan v. Sanjay Sait	Large cash transactions in civil suits (even pre-dating S. 269ST) can be referred to the IT department for scrutiny of source/violations.	Click Here

For More :- Read IMPORTANT INCOME TAX CASE LAWS 09.02.2026