IMPORTANT INCOME TAX CASE LAWS 12.02.2026

Relevant Section	Case Law Title	Core Ruling / Summary	Citation
Section 14A / 144B	Captain Pramod Kumar Bajaj v. UOI	[Selection Bias] The SC quashed the rejection of a candidate for ITAT Member because the selection committee included an officer who had faced contempt proceedings from that candidate. Justice must also appear to be done.	Click Here
Section 2(14)	Anshu Dhawan v. ITO	Rights in an allotted residential unit (even before possession) are a “Capital Asset.” Transfer via registered agreement results in a Capital Loss/Gain, not a personal loss.	Click Here
Section 12A / 13	C-Dot Forum v. CIT(E)	Registration was denied where funds were largely spent on luxurious hospitality/entertainment for doctors (funded by Pharma companies) rather than actual charitable activities.	Click Here
Section 80IA(8)	India Cements Ltd. v. DCIT	For captive power plants, market value for deduction must be based on SEB consumer rates (what it would cost to buy) rather than generation tariffs (what it costs to produce).	Click Here
Section 271AAB	Chandrasekaran Joseph Vijay v. DCIT	[Limitation Rule] Penalty limitation for search cases is governed by Section 275(1)(a) if an appeal is pending. The penalty order must follow the conclusion of the appellate proceedings.	Click Here