Case Laws

Case Name: ITAT Quashes Reassessment for Violation of Mandatory 7-Day Notice Requirement u/s 148A(b)

Appeal Number: ITA No.3597/Chny/2025 & S.A No.118/Chny/2025
Date of Judgement/Order: 10/12/2025
Related Assessment Year: 2018-19
Courts: ITAT Chennai
Read More Download Judgment

Case Name: Supreme Court Settles Section 44C Debate: Head Office Expense Cap Applies Across the Board

Appeal Number: Civil Appeal No. 8291/ 2015
Date of Judgement/Order: 15/12/2025
Related Assessment Year:
Courts: Supreme Court of India
Read More Download Judgment

Case Name: Natural Justice Violation: Delhi HC Remands Ex-Parte GST Adjudication With Safeguards

Appeal Number: W.P.(C) 16944/2025
Date of Judgement/Order: 12/12/2025
Related Assessment Year: 2018-19
Courts: Delhi High Court
Read More Download Judgment

Case Name: ITAT Quashes PCIT’s Revision Order, Ruling Second Opinion Not Allowed Under Section 263

Appeal Number: ITA No. 1232/Ahd/2025
Date of Judgement/Order: 24/09/2025
Related Assessment Year: 2020-21
Courts: ITAT Ahmedabad
Read More Download Judgment

Case Name: No Completion Certificate Needed for 54F: ITAT Allows Capital Gains Exemption

Appeal Number: ITA Nos. 7008 & 7409/Del/2019
Date of Judgement/Order: 15/12/2025
Related Assessment Year: 2011-12
Courts: ITAT Delhi
Read More Download Judgment

Case Name: ITAT Partly Upholds Section 68 Agricultural Income Addition but Cancels Unexplained Loan Reopening

Appeal Number: ITA Nos. 54 & 76/AGR/2025
Date of Judgement/Order: 15/09/2025
Related Assessment Year: 2015-16 and 2017-18
Courts: ITAT Agra
Read More Download Judgment

Case Name: ITAT Remands Section 68 Unsecured Loan Addition to CIT(A) for Fresh Adjudication

Appeal Number: ITA No. 206/AGR/2025
Date of Judgement/Order: 16/09/2025
Related Assessment Year: 2013-14
Courts: ITAT Agra
Read More Download Judgment

Case Name: Gujarat High Court Quashes GST Cancellation Rejection Passed Without Reasons

Appeal Number: Special Civil Application No. 1150/ 2025
Date of Judgement/Order: 11/12/2025
Related Assessment Year:
Courts: Gujarat High Court
Read More Download Judgment

Case Name: ITAT Allows LTCG Claim on Sale of Shares Under Section 10(38); Rejects Revenue’s Appeal Alleging Bogus Gains

Appeal Number: ITA No.2541/Del/2024
Date of Judgement/Order: 12/12/2025
Related Assessment Year: 2017-18
Courts: ITAT Delhi
Read More Download Judgment

Case Name: ITAT Allows Interest Deduction Under Section 43B to Avoid Double Taxation

Appeal Number: ITA No. 3491/Del/2023
Date of Judgement/Order: 10/12/2025
Related Assessment Year: 2017-18
Courts: ITAT Delhi
Read More Download Judgment

Case Name: High Court Orders Release of Seized Distillate Oil, Rejects Customs’ Diesel Mis-Classification

Appeal Number: Special Civil Application No. 12944/2025
Date of Judgement/Order: 09/12/2025
Related Assessment Year:
Courts: Gujarat High Court
Read More Download Judgment

Case Name: High Court Quashes Reassessment Against Diamond Trader Based on Third-Party Allegations

Appeal Number: Special Civil Application No. 12270/ 2025
Date of Judgement/Order: 09/12/2025
Related Assessment Year: 2019-20
Courts: Gujarat High Court
Read More Download Judgment

Case Name: Gujarat High Court Orders Release of Seized Distillate Oil, Rejects DRI’s Diesel Misclassification

Appeal Number: Special Civil Application Nos. 12943, 14552, 14559 & 14562/ 2025
Date of Judgement/Order: 09/12/2025
Related Assessment Year:
Courts: Gujarat High Court
Read More Download Judgment

Case Name: Gujarat High Court Quashes Reopening Where Disclosed Loan and Interest Were Already Taxed

Appeal Number: Special Civil Application No. 12238/ 2025
Date of Judgement/Order: 09/12/2025
Related Assessment Year: 2021–22
Courts: Gujarat High Court
Read More Download Judgment

Case Name: Supreme Court Refuses to Interfere with Allahabad HC Ruling in District Cooperative Bank’s GST Dispute

Appeal Number: SLP (C) No. 32779/ 2025
Date of Judgement/Order: 12/12/2025
Related Assessment Year:
Courts: Supreme Court of India
Read More Download Judgment

Case Name: High Court Orders Transfer of Personal Guarantor Insolvency Proceedings from DRT to NCLT

Appeal Number: Writ Petition No. 9380/ 2024
Date of Judgement/Order: 10/12/2025
Related Assessment Year:
Courts: Bombay High Court
Read More Download Judgment

Case Name: GST Detention Without Jurisdiction Quashed: Procedural Lapses Cannot Justify Seizure

Appeal Number: R/Special Civil Application No. 9250/ 2020 & Batch
Date of Judgement/Order: 11/12/2025
Related Assessment Year:
Courts: Gujarat High Court
Read More Download Judgment

Case Name: ITAT Allows Excise Duty Incentive as Capital Receipt; TP Issues Remanded for Fresh Adjudication

Appeal Number: ITA No. 2743/Del/2022
Date of Judgement/Order: 02/12/2025
Related Assessment Year: 2017–18
Courts: ITAT Delhi
Read More Download Judgment

Case Name: ITAT Deletes Addition Under Section 56(2)(vii)(b) Based on Prior Agreement Date

Appeal Number: ITA No.1552/Ahd/2025
Date of Judgement/Order: 12/12/2025
Related Assessment Year: 2015-16
Courts: ITAT Ahmedabad
Read More Download Judgment

Case Name: ITAT: Agricultural Income Claim Rejected for Lack of Evidence

Appeal Number: No.839/PUN/2025
Date of Judgement/Order: 12/12/2025
Related Assessment Year: 2017-18
Courts: ITAT Pune
Read More Download Judgment

https://studycafe.in/courses/?utm_source=scafl&utm_medium=premium&utm_campaign=caselawsidebar&utm_id=2649

https://studycafe.in/plans/?utm_source=scafl&utm_medium=premium&utm_campaign=caselawsidebar&utm_id=2649

https://studycafe.in/course/certification-course-on-how-to-automate-your-ca-practice-with-ai-tools-with-recording?utm_source=scafl&utm_medium=premium&utm_campaign=webcaselaw&utm_id=2649

Related Articles