Income Tax judgments · Batch 38

2 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. Orissa Rural Housing Development Corporation Limited v. Assistant Commissioner of Income Tax
   Supreme Court of India · 2026-10-08 · Civil Appeal Nos. 7249-7250 of 2015 · a fresh deduction claim cannot be raised in revision under section 264 without a revised return filed in time.
2. Pernod Ricard India Pvt. Ltd. v. Assistant Commissioner of Income Tax, Central Circle-31 & Anr.
   Delhi High Court · 2026-10-08 · W.P.(C) No. 5162 of 2022 · a reassessment notice based on a gap between VAT-return turnover and the books was upheld; the explanation is for the Assessing Officer.