8 IMPORTANT INCOME TAX CASE LAW 26.01.25
| Sr No | Case Law Title | Brief Summary | Citation | Relevant Act |
|---|---|---|---|---|
| 1 | Discovery Networks Asia Pacific Pte Ltd. v. A.C.I.T | Advertisement and distribution revenue taxable in India as business profits. | Section 9 Income Tax Act, 1961 | |
| 2 | Discovery Networks Asia Pacific Pte Ltd. v. A.C.I.T | Penalty under Section 271(1)(c) not levied as the assessee had fully disclosed material facts. | Section 9 Income Tax Act, 1961 | |
| 3 | All India Central Bank Officers Federation v. Union of India | Amendments to Section 17(2)(ii) held constitutional and valid. | Click Here | Section 17(2) Income Tax Act, 1961 |
| 4 | All India Central Bank Officers Federation v. Union of India | Amendments to Section 17(2)(ii) held not to violate Article 14 of the Constitution. | Click Here | Section 17(2) Income Tax Act, 1961 |
| 5 | Deluxe Enterprises v. Income-tax Officer | Assessee’s objection to jurisdiction and transfer of case must be adjudicated after a hearing. | Click Here | Section 127 Income Tax Act, 1961 |
| 6 | Income-tax Officer v. Smt. Preethi V. | Notice under Section 148 issued against a deceased person held invalid. | Click Here | Section 148 Income Tax Act, 1961 |
| 7 | Chetan Chandrakant Kothari v. Income-tax Officer | Reassessment proceedings dropped as the assessee company was not in existence. | Click Here | Section 148 Income Tax Act, 1961 |
| 8 | Bizznet Online Systems Pvt Ltd. v. Dy. Commissioner of Income-tax | Revenue directed to verify TDS deductions and grant refund. | Click Here | Section 237 Income Tax Act, 1961 |
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