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Nil -Withholding Certificates under Section 197 of the Income-tax Act: Statutory Discipline, Treaty Interpretation and Judicial Control over Revenue Discretion, Nord Anglia Education Limited v. Deputy Commissioner of Income Tax (International Taxation) W.P.(C) 13473/2025
An Analytical Commentary on the Judgment of the Delhi High
Court in Nord Anglia Education Limited v. Deputy Commissioner of Income Tax
(International Taxation) W.P.(C) 13473/2025 | Decision dated 14 January 2026The sch...
Political donation and deduction under section 80GGC – reopening, borrowed satisfaction and violation of natural justice, Tushar Vipinchandra Shukla v. ITO, Ward-5(3)(2), Ahmedabad
Core Issue Whether:1. Reopening of
assessment under sections 147 / 148A, based on Investigation Wing inputs, with
sanction u/s 151, was valid in law; and2. Disallowance of
deduction u/s 80GGC for political...
Penalty under Section 271(1)(c) Deleted Due to Defective and Vague Penalty Notice Without Specifying Correct Limb Despite AMT Assessment under Section 115JC: ITAT Rajkot in Klin Industries vs. ACIT
INCOME TAX
APPELLATE TRIBUNAL-RAJKOTITA No.857/RJT/2025 Klin Industries Saandha-Appellant.
VersusAssistant Commissioner of Income
Tax-RespondentCoram: ARJUN LAL SAINI,
ACCOUNTANT MEMBER, J.Dated: 15/01/2026Decis...
Rectification under Section 154 Cannot Survive Once Quantum Addition Is Deleted: DCIT vs. Srishti Associates (ITAT Jaipur)
Facts of the
CaseThe assessee, Srishti Associates, was subjected to
assessment proceedings for Assessment Year 2018-19 pursuant to a search and
seizure operation under Section 132 conducted on the Resonance Group, Kot...
Appeal against Section 263 Revision Dismissed as Infructuous After Complete Relief in Consequential Assessment: Amar Partap Steels Pvt. Ltd. vs. PCIT-2, Jaipur (ITAT)
Facts of the
CaseThe assessee, Amar Partap Steels Private Limited,
filed an appeal before the Income Tax Appellate Tribunal against the
revisionary order passed by the Principal Commissioner of Income Tax-2, Jaipur
u...
Application for Registration under Section 12A Restored Where Rejection Was Based on Non-Compliance and Subsequent Registration under RPT Act: Neem Ka Thana Education Society vs. CIT (Exemption) (ITAT Jaipur)
Facts of the CaseThe assessee, Neem Ka Thana Education Society, filed an application
under Section 12A(1)(ac)(iv)(B) in Form No. 10AB seeking registration as a
charitable institution. The application was rejected by th...
Agricultural Income Disallowance Remanded for Fresh Verification Where Evidence Was Not Placed on Record: Deepak Vegpro (P) Ltd. vs. DCIT (ITAT Jaipur)
Facts of the CaseThe assessee, Deepak Vegpro (P) Ltd., filed its return of income for
Assessment Year 2022-23 claiming exemption of agricultural income amounting to
₹98,460. The claim was based on the contention that...
Inordinate Delay of 476 Days Condoned and Full Exemption of Leave Encashment Allowed up to ₹25 Lakhs under Section 10(10AA): Ram Dev Daiya vs. ITO (ITAT Jaipur)
Facts of the
CaseThe assessee, a senior citizen and retired employee
of Life Insurance Corporation of India, filed his return of income for
Assessment Year 2020-21 claiming exemption of ₹13,12,806 on account of leav...
Reassessment under Section 147 Quashed for Non-Issuance of Mandatory Notice under Section 143(2); Entire Assessment Declared Null and Void: ITAT Agra in Prem Lata Verma vs. DCIT
INCOME TAX
APPELLATE TRIBUNAL-AGRAITA No.
441/Agr/2025
Prem
Lata Verma-Appellant.VersusDeputy
Commissioner of Income Tax-Respondent
Coram: S.
RIFAUR RAHMAN, ACCOUNTANT MEMBERANDSUNIL KUMAR SIN...
Ex Parte CIT(A) Order and Reassessment under Section 147 Set Aside for Violation of Natural Justice; Matter Remanded for Fresh Adjudication: ITAT Rajkot in Ila Jignesh Kumar Vakharia vs. ITO
INCOME
TAX APPELLATE TRIBUNAL-RAJKOTITA
No.600/RJT/2025 Ila
Jignesh Kumar Vakharia-Appellant.VersusIncome
Tax Officer-Respondent
Coram: ARJUN
LAL SAINI, ACCOUNTANT MEMBER, J.Dated:
15/01/2026Decision:&...