IMPORTANT INCOME TAX CASE LAWS 30.03.2026
| Relevant Act | Section | Case Law Title / Authority | Brief Summary | Citation |
| Income Tax Act | Sec 2(14) | ACIT v. Ahmed Mahomed Pandor | Land that is agricultural at the time of sale (beyond municipal limits) is not a Capital Asset. Subsequent industrial conversion by the buyer does not change this status. | [2026] 184 taxmann.com 412 (Ahd-Trib) |
| Income Tax Act | Sec 5 & 9 | DCIT v. MakeMyTrip India (P.) Ltd. | Upfront loyalty fees are taxable only proportionately over the service period. Ticket cost remittances to AEs are pure reimbursements (no income element), hence no TDS is required. | [2026] 184 taxmann.com 562 (Del-Trib) |
| Income Tax Act | Sec 37(1) | Aishwarya Rai Bachchan v. DCIT | Expenses for forecasting and project feasibility for a windmill business are allowable revenue expenditures as they are incidental to the existing business. | [2026] 184 taxmann.com 601 (Mum-Trib) |
| Income Tax Act | Sec 37(1) | DCIT v. MakeMyTrip India (P.) Ltd. | ESOP expenses are a form of employee compensation and are fully deductible as business expenditure. | [2026] 184 taxmann.com 562 (Del-Trib) |
| Income Tax Act | Sec 40(a)(ia) | DCIT v. MakeMyTrip India (P.) Ltd. | Payment Gateway Charges paid to banks are not “commissions” (Sec 194H). Therefore, no TDS is required and no disallowance can be made. | [2026] 184 taxmann.com 562 (Del-Trib) |
| Income Tax Act | Sec 80G | DCIT v. Amneal Pharmaceuticals | CSR & 80G: Even if an expense is disallowed as a business deduction (Sec 37), it remains eligible for a donation deduction under Section 80G. | [2026] 184 taxmann.com 414 (Ahd-Trib) |
| Income Tax Act | Sec 144C | Aamby Valley Ltd. v. DCIT | Mandatory Procedure: Failure to issue a Draft Assessment Order before a Final Order in a TP case makes the entire assessment null and void. | [2026] 184 taxmann.com 559 (Del-Trib) |
| Income Tax Act | Sec 149 | Shairul Impex v. ITO | Reopening a case after 3 years for “bogus purchases” (revenue items) is invalid unless the escapement is represented by an “Asset” exceeding ₹50 lakhs. | [2026] 184 taxmann.com 424 (Mum-Trib) |
| Finance Act, 1994 | Sec 245 | DGGI v. SEW Infrastructure Ltd. | SC Ruling: The Income Tax Dept cannot set off a tax refund against Service Tax dues. These are distinct legal departments and cannot “cross-collect” in this manner. | [2026] 184 taxmann.com 494 (SC) |
For More :- Read IMPORTANT INCOME TAX CASE LAWS 28.03.2026