IMPORTANT INCOME TAX CASE LAWS 17.11.2025

Section	Case Law Title	Brief Summary	Citation	Relevant Act
Section 10(10AA)	Sudhakar Gundappa Paldewar v. Commissioner of Income-tax (Appeals)	Exemption for leave encashment for a retired SBI employee could not be restricted to Rs. 3 lakhs as the limit was revised to Rs. 25 lakhs via Notification No. 31/2023.	Click Here	Income-tax Act, 1961
Section 11	Babubhai C Jariwala Charitable Trust v. Central Board of Direct Taxes (ITA Cell)	The delay in filing Form 10B (for charitable/religious trust exemption) was directed to be condoned under Section 119(2)(b) as it was due to the Chartered Accountant’s inadvertent oversight.	Click Here	Income-tax Act, 1961
Section 80-IA	Gulermak TPL Joint Venture v. Income-tax Appellate Tribunal	The Tribunal’s finding that the assessee, which designed and constructed a metro rail tunnel/stations, was merely a contractor and not a developer of infrastructure was deemed unjustified without considering the agreement clauses regarding operational, financial, and entrepreneurial risk.	Click Here	Income-tax Act, 1961
Section 86	Principal Commissioner of Income-tax (Central) MP and CG Bhopal v. Harmindar Singh Bhatia	The Supreme Court dismissed the SLP, upholding that income derived by an Association of Persons (AOP) (Syndicates) in the liquor business must be assessed in the hands of the AOP/Syndicate only, and cannot be clubbed or directly assessed in the hands of a member (individual assessee).	Click Here	Income-tax Act, 1961
Section 115BAA	Arrow Electronics India (P.) Ltd. v. Deputy Commissioner of Income-tax	Where an assessee-company filed Form No. 10IC (for opting for the lower tax regime) belatedly for AY 2020-21, that form would still be treated as valid for AY 2021-22 and subsequent years, making the assessee eligible for the benefit of Section 115BAA.	Click Here	Income-tax Act, 1961
Section 115JB	Supertex Industries Ltd. v. Deputy Commissioner of Income-tax	An assessee-company whose net worth had become positive and was discharged from the purview of SICA (Sick Industrial Companies Act) was not eligible for exemption from the provisions of Minimum Alternate Tax (MAT).	Click Here	Income-tax Act, 1961
Section 164	Rose Trust v. Deputy Commissioner of Income-tax	An assessee-trust, assessed as an AOP, which opted for the new tax regime (Finance Act, 2023) was eligible for the reduced surcharge rate of 15% instead of 37% on total income exceeding Rs. 5 crores.	Click Here	Income-tax Act, 1961
Section 226	JSR Infra Projects (P.) Ltd. v. Tax Recovery Officer	Once an order attained finality at the Tribunal level and the entire tax arrears had been paid, no further recovery could be initiated, and the Tax Recovery Officer was bound to lift the attachment order.	Click Here	Income-tax Act, 1961
Section 271D	Principal Commissioner of Income-tax v. Parivar Television (P.) Ltd.	Penalty proceedings under Section 271D (for failure to comply with Section 269SS) would not be sustainable if there was no mention in the block assessment order regarding the initiation of penalty proceedings.	Click Here	Income-tax Act, 1961

For More :- Read IMPORTANT INCOME TAX CASE LAWS 14.11.2025