IMPORTANT INCOME TAX CASE LAWS 03.03.2025

Section	Case Law Title	Brief Summary	Citation
2(9)	Initiating officer v. Ramesh Chand Sharma	Provisional attachment order cannot be confirmed if the funds were not transferred by the alleged beneficial owner.	Click Here
2(47)	M. S. Ananthamurthy v. J. Manjula	A sale deed executed by a general power of attorney holder after the original owner’s death is invalid if the POA and agreement to sell were not registered.	Click Here
10(23C)	G.H.R. Educational Foundation v. Commissioner of Income-tax Exemption	An educational institution can be granted tax exemption even if it has other non-educational activities. Section 10(23C)(vi) Approval Remanded; Potential Activities Not Grounds for Rejection	Click Here
14A	Bharti Airtel Ltd. v. Principal CIT	No disallowance under section 14A is required if there is no other source of exempt income.	Click Here
37(1)	Bharti Airtel Ltd. v. Principal CIT	Interest and penalty paid on account of non-payment of additional license fee are revenue expenditure.	Click Here
56	Bharti Airtel Ltd. v. Principal CIT	No addition under section 56 is required for the acquisition of a business through a demerger.	Click Here
72A	Bharti Airtel Ltd. v. Principal CIT	Loss carry-forward is allowed even if preference shares are issued to shareholders.	Click Here
124	Income-tax Officer-4(1) v. Bhagyaarna Gems & Jewellery (P.) Ltd.	Jurisdiction objections must be raised within the stipulated time.	Click Here
127	Income-tax Officer-4(1) v. Bhagyaarna Gems & Jewellery (P.) Ltd.	Assessment orders passed by an officer without proper transfer orders are invalid.	Click Here
143	Deputy Commissioner of Income-tax v. Travel Designer India (P.) Ltd.	The original return filing date determines the limitation period for assessment if Defects are removed . Section 143(2) Notice Issued Beyond Limitation Period Invalid; Defective Return Date Remains Original Filing Date	Click Here
194IC	Income-tax Officer (TDS) v. N. Rose Developers (P.) Ltd.	Compensation paid for alternative accommodation is not subject to TDS under section 194IC.	Click Here
195	Bharti Airtel Ltd. v. Principal CIT	No TDS is required on payments made to non-residents in non-treaty countries for communication charges and bandwidth charges.	Click Here
234A	Seema Tripathi v. Principal Commissioner of Income-tax	Interest under sections 234A, 234B, and 234C can be re-examined under the Vivad Se Vishwas Scheme.	Click Here
268A	Principal Commissioner of Income-tax-23 v. IPL Loan Trust	Revenue cannot pursue appeals where the tax effect is less than Rs. 2 crores.	Click Here
271(1)(c)	AKM Resorts v. ACIT	Penalty cannot be imposed if additions are made based on estimated rates.	Click Here

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