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- IMPORTANT INCOME TAX CASE LAWS 25.09.2025
- A long delay in filing an appeal can be condoned if the original assessment order being challenged was passed ex-parte and without proper service of notice.
- Costs were imposed on the revenue department for the negligent assessment of a non-existent entity that had already undergone a merger.
- An assessee shouldn’t be penalized for an incorrect updated return that can’t be revised.
- A delay in filing Form 10-IC doesn’t deny the 115BAA benefit if intent is clear.
- A fresh application filed under a beneficial circular to correct an error is valid.
- Writ court won’t interfere with a fact-based reassessment notice.
- Expenses are deductible from “Income from Other Sources” only if a direct nexus between the expense and the income is proven by the taxpayer.
- The court extended the tax audit due date, citing portal glitches and delayed utilities.
- An accountant’s medical emergency is a reasonable cause for condoning a filing delay.
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