INCOME TAX CASE LAWS 21.10.2026 Here is the extracted and structured summary of the case laws in tabular format: Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 10(10AA) Renu Moongia v. Income-tax Officer Click here Entire leave encashment of ₹9,04,669 received by a retired employee was exempt under Section… Read More »
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… Read More »
INCOME TAX CASE LAWS 15.10.2026 Notifications & Case Laws Summary Relevant Act Section Case Law Title / Source Citation Brief Summary Income-tax Act, 2025 Section 159(1) CBDT Notification F. No. 135/2026 Click here CBDT notified the Protocol amending the India-Mauritius DTAA (signed March 07, 2024), introducing a new Article 27B (Principal Purpose Test) to… Read More »
INCOME TAX CASE LAWS 14.10.2026 Here is the structured summary of the case law decisions organized in a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 Oberoi Hotels (P.) Ltd. v. Deputy Commissioner of Income-tax Click here Management fees from Hotel Meena House Oberoi, Cairo, constituted… Read More »
INCOME TAX CASE LAWS 13.10.2026 Here is the structured summary of the case laws and corresponding statutory provisions extracted from the text, organized into a table for quick reference: Section Case Law Title Brief Summary Citation Relevant Act Section 9 Credit Agricole Corporate and Investment Bank v. Assistant Commissioner of Income-tax (International Taxation) Interest… Read More »
INCOME TAX CASE LAWS 12.10.2026 Here is the consolidated summary of all the notifications and case law precedents presented in a structured table: Relevant Act Section Case Law Title / Notification Citation Brief Summary Prohibition of Benami Property Transactions Act, 1988 Section 2(9)(A) Smt. Sunita Babubhai Prajapati v. Initiating Officer, BPU Ahmedabad Click Here… Read More »
INCOME TAX CASE LAWS 09.10.2026 Here is the organized table containing the requested details extracted from the provided text: Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) Phool Singh Raghav v. Assessing Officer Matter required fresh verification of distance from current municipal limits as on sale date to determine capital gains… Read More »
INCOME TAX CASE LAWS 08.10.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(7A) Omkareshwar Mines and Minerals (P.) Ltd. v. ITO Where a case was transferred from Kolkata to Ahmedabad by a section 127 order, only the transferee office had jurisdiction over all proceedings, making a reassessment notice issued by the… Read More »
INCOME TAX CASE LAWS 07.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 2(22) Deputy Commissioner of Income Tax v. Sahara India (Firm) Click Here Where the assessee-firm, acting as an agent for SIFCL, carried payables in its books pending remittance in the ordinary course of business, such trade balances… Read More »
INCOME TAX CASE LAWS 06.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 Maruti Suzuki India Ltd. v. Deputy Commissioner of Income-tax Click Here No disallowance under Section 40(a)(i) read with Section 195 on purchases from parent company where facts were identical to earlier years where Tribunal held… Read More »