INCOME TAX CASE LAWS 17.10.2026

Section	Relevant Act	Case Law Title	Citation	Brief Summary
Section 9	Income-tax Act, 1961	Expedia Lodging Partner Services Sarl v. ACIT International Taxation	Click Here	Where an Indian affiliate was found not to constitute a dependent agent permanent establishment (DAPE) as per Article 5(5) of the India-Switzerland DTAA on identical facts, business profits earned by a foreign company from commission income could not be taxed in India.
Section 10(37)	Income-tax Act, 1961	Naresh Kumar v. Principal Commissioner of Income-tax	Click Here	Interest received under Section 28 of the Land Acquisition Act, 1894 on delayed payment of compensation forms part of the principal compensation, qualifies as capital gains eligible for exemption under Section 10(37), and is not taxable under Section 56 as income from other sources.
Section 12A	Income-tax Act, 1961	Shri Ramji Mandir Seva Trust v. Commissioner of Income-tax (Exemption)	Click Here	Where a registered charitable trust uploaded Form 10B one day late due to a trustee’s delayed acceptance but within the extended due date, it constituted sufficient compliance; disallowance of exemption under Section 11 was unsustainable.
Section 12AB	Income-tax Act, 1961	Fredun Foundation v. Commissioner of Income-tax (Exemption)	Click Here	Rejection of a trust’s regularisation application (Form 10AB) on the technical ground of selecting the wrong option was set aside, permitting the trust to rectify the mistake and have its case heard on merits.
Section 56	Income-tax Act, 1961	Naresh Kumar v. Principal Commissioner of Income-tax	Click Here	Revision under Section 263 was invalid where the Assessing Officer had examined the taxability of interest received on enhanced compensation under Section 28 of the Land Acquisition Act and took a plausible view accepting the claim.
Section 68	Income-tax Act, 1961	Balaji Shakti Bullions & Jewellers (P.) Ltd. v. Deputy Commissioner of Income-tax	Click Here	Cash credit additions under Section 68 could not be sustained where the assessee provided complete stock and sale movement details for demonetization period deposits, and no discrepancy in the cash book was pointed out by the AO.
Section 69	Income-tax Act, 1961	Lalchand Paraswani v. Income-tax Officer	Click Here	Where assessments under Sections 144/144B and appellate orders were passed ex parte without adjudication on the merits of unexplained investments, the order was set aside and remanded for fresh adjudication.
Section 69A	Income-tax Act, 1961	Dhiraj Singh v. Income-tax Officer	Click Here	Where an ex-parte reassessment for unexplained money was conducted against a non-filer and the delayed appeal was dismissed without examining merits, the delay was condoned and remanded for fresh decision on merits.
Section 69A	Income-tax Act, 1961	Janaksinh Jayvantsinh Sarvaiya v. Income-tax Officer	Click Here	Receipt of money by cheque traceable to purchasers during a land sale transaction provided no legal basis to treat the amount as unexplained money under Section 69A.
Section 69A	Income-tax Act, 1961	Janaksinh Jayvantsinh Sarvaiya v. Income-tax Officer	Click Here	Cash found during an ACB inquiry was adequately explained as advance from an agricultural land sale supported by agreements and registered deeds, making the addition under Section 69A unsustainable.
Section 69A	Income-tax Act, 1961	Janaksinh Jayvantsinh Sarvaiya v. Income-tax Officer	Click Here	Deletion of additions was warranted where jewellery and silver utensils fell within CBDT Instruction No. 1916 limits, taking into account Indian cultural norms and the lack of a requirement to retain purchase invoices indefinitely.
Section 69C	Income-tax Act, 1961	Venus Township (India) LLP v. Deputy Commissioner of Income-tax	Click Here	Where original search assessment and appellate proceedings had already adjudicated additions for unaccounted cash payments for land, Revenue could not initiate reassessment while appeals on identical issues were pending.
Section 147	Income-tax Act, 1961	Janaksinh Jayvantsinh Sarvaiya v. Income-tax Officer	Click Here	In the absence of a search under Section 132 or requisition under Section 132A, proceedings under Section 153A cannot be initiated, and initiating reassessment under Section 147 suffers from no procedural defect.
Section 151	Income-tax Act, 1961	Expedia Lodging Partner Services Sarl v. ACIT International Taxation	Click Here	Time extension granted to the assessee to reply to Section 148A(b) notice is excludible for limitation under Section 149; approval granted by CIT under Section 151(i) was valid.
Section 153C	Income-tax Act, 1961	Sandeep Singh v. Principal Commissioner of Income-tax, Central	Click Here	Revision under Section 263 was invalid where an assessment completed with mandatory Section 153D approval was not proved to be erroneous by the PCIT.
Section 153C	Income-tax Act, 1961	Sandeep Singh v. Principal Commissioner of Income-tax, Central	Click Here	Statutory assumption of jurisdiction under Section 153C post 01-04-2021 amendment for cash seizure was impermissible, rendering consequent assessments void and unfit for Section 263 revision.
Section 194C	Income-tax Act, 1961	Voltamp Transformers Ltd. v. Deputy Commissioner of Income-tax, TDS	Click Here	Non-deduction benefits under Section 194C(6) cannot be rejected solely for format errors if details exist; assessees must be confronted with discrepancies found during spot checks before disallowance.
Section 201	Income-tax Act, 1961	Voltamp Transformers Ltd. v. Deputy Commissioner of Income-tax, TDS	Click Here	Assessing Officer directed to verify physical Form 26A furnished by assessee to grant relief under the first proviso to Section 201(1) for payments made to transporters.
Section 226	Income-tax Act, 1961	Assistant Commissioner of Income-tax v. State	Click Here	Money seized in fraudulent investment schemes subject to PMLA proceedings cannot be treated as income of the accused or appropriated by the Income-tax Department for tax liability prior to PMLA trial conclusion.
Section 271(1)(b)	Income-tax Act, 1961	Dhiraj Singh v. Income-tax Officer	Click Here	Penalty orders passed consequential to reassessment for non-compliance and concealment stand set aside when quantum proceedings are remanded for de novo consideration.
Section 282	Income-tax Act, 1961	Safa Plywoods (P.) Ltd. v. Commissioner of Income-tax (Appeals)	Click Heae	Serving hearing notices to a registered email instead of the specific email provided in Column 17 of Form-35 violates natural justice and invalidates the appellate order.