IMPORTANT INCOME TAX CASE LAWS 28.05.2025

Here’s the requested case law analysis in a table format:

Section	Case Law Title	Brief Summary	Citation	Relevant Act
PRESS RELEASE, DATED 27-05-2025	N/A	CBDT extended the due date for filing Income Tax Returns for Assessment Year 2025-26 from July 31, 2025, to September 15, 2025.	Click Here	Income-tax Act, 1961
2(15), 80G(5)	Matha Medical Centre Trust v. Commissioner of Income-tax (Exemption)	Trust providing medical and lab testing facilities at minimal charges to rural areas eligible for charitable activity status under section 2(15) and 80G(5) approval.	Click Here	Income-tax Act, 1961
2(24)	Krishnakan Sharma v. Income -tax Officer	“Hardship compensation” received by a housing society member for displacement during redevelopment is a capital receipt, not revenue.	Click Here	Income-tax Act, 1961
4	Essel Mining & Industries Ltd. v. Addl. CIT, Range-5, Kolkata	Compensation received from a supplier for non-performance of Wind Turbine Generators is a capital receipt, outside the purview of taxation.	Click Here	Income-tax Act, 1961
36(1)(iii)	Shyam Realities v. Dy.CIT, Circle-2(2)(1) Ahmedabad	Interest on unproven loan genuineness is disallowed, even for opening balances.	Click Here	Income-tax Act, 1961
36(1)(iii)	Rajmal Lakhichand v. DCIT, Jalgaon	Loans/advances given interest-free to associate concerns were commercial transactions, and discontinuing interest due to non-payment does not attract Section 36(1)(iii).	Click Here	Income-tax Act, 1961
37(1)	Income Tax Officer v. Welsh and Breton Blenders (P.) Ltd.	Sales incentive and sales promotion commission paid by assessee (agent) to retailers on behalf of principals allowed as business expenditure.	Click Here	Income-tax Act, 1961
40(ba), 161	Mehta Jaising Combine v. Income-tax Officer Ward-27(8) Mumbai	Interest claim to beneficiaries by a private specific trust, which had described itself as an AOP, was disallowed. AO’s order upheld.	Click Here	Income-tax Act, 1961
68	Pushpa Saluja v. ITO, Ward 45(4), New Delhi	Matter remanded to Tribunal to examine if additions were made under section 68 for bogus sundry creditors and if any allowance was required for purchases.	Click Here	Income-tax Act, 1961
68	Rani Sati Surajgarhia Infrastructure Ltd. v. DCIT	Addition under section 68 for unsecured loans deleted as identity, creditworthiness, and genuineness of transactions were established with supporting documents.	Click Here	Income-tax Act, 1961
80P, 263	Principal Commissioner of Income Tax-1 v. Kutch District Co. Op. Milk Producers Union Ltd.	PCIT could not invoke Section 263 to revise AO’s order allowing 80P deduction on interest income from cooperative banks, as AO’s view was legally possible.	Click Here	Income-tax Act, 1961
127, 132	M and C Property Development (P.) Ltd. v. Principal Commissioner of Income-tax	Transfer of cases from Coimbatore to Kolkata under section 127 justified following search and seizure of interconnected incriminating documents.	Click Here	Income-tax Act, 1961
142(1)	Sohanlal Jain Ramesh v. Assessment Unit, Income-tax Department	Assessment order passed without providing sufficient time for reply or personal hearing due to authorized representative’s medical condition is a violation of natural justice.	Click Here	Income-tax Act, 1961
145	Rajmal Lakhichand v. DCIT, Jalgaon	Addition made by estimating melting gain deleted as assessee maintained proper books of account which were not rejected.	Click Here	Income-tax Act, 1961
148	Domino Printing Sciences PLC v. Commissioner of Income Tax	Rejection of DTVSV declaration unsustainable; writ petition not material and disputed tax already determined.	Click Here	Income-tax Act, 1961
194H	Income Tax Officer v. Welsh and Breton Blenders (P.) Ltd.	Sales incentive and sales promotion commission paid by assessee on behalf of principals to retailers not “commission” under section 194H, so no TDS required.	Click Here	Income-tax Act, 1961
194H	Income Tax Officer v. Welsh and Breton Blenders (P.) Ltd.	Section 194H not applicable as no principal-agent relationship between assessee and retailer traders.	Click Here	Income-tax Act, 1961
195, 201(1A)	Cognizant Technology Solutions India (P.) Ltd. v. Deputy Commissioner of Income Tax	TDS under section 195 not deductible on unpaid provision for expenses to non-resident vendors; interest under section 201(1A) rightly levied on actual payments.	Click Here	Income-tax Act, 1961
201	Cognizant Technology Solutions India (P.) Ltd. v. Deputy Commissioner of Income Tax	Assessee not deemed in default under section 201 for unpaid portion of provision for resident vendor expenses if no accrual or payment as on March 31.	Click Here	Income-tax Act, 1961
201(1A)	Cognizant Technology Solutions India (P.) Ltd. v. Deputy Commissioner of Income Tax	Interest under section 201(1A) rightly levied from March 31 till date of deduction on actual paid amount when TDS deducted in subsequent year on provision.	Click Here	Income-tax Act, 1961
263	Anushree Maheshwari v. Principal Commissioner of Income-tax-1	PCIT could not invoke section 263 to revise AO’s order accepting gifts and cash deposits when AO had duly examined facts.	Click Here	Income-tax Act, 1961
263	Anushree Maheshwari v. Principal Commissioner of Income-tax-1	Period of limitation for revision (section 263) starts from original assessment, not reassessment, if revised issues were not subject to reassessment.	Click Here	Income-tax Act, 1961
263	Smt. Teena Garg v. PCIT Panchkula	Invocation of revisionary jurisdiction under section 263 unjustified when AO conducted inquiry and accepted assessee’s claims.	Click Here	Income-tax Act, 1961
268A	Commissioner of Income-tax, International Taxation v. SIS Live	Tax effect for revenue appeal determined on returned loss plus assessed income; losses of earlier years not carried forward not included.	Click Here	Income-tax Act, 1961