Year: 2020

Archive for 2020


Kingfisher Airlines Ltd. v. Dy. DIT (IT) (2019) 179 ITD 367 (Bang.)(Trib.)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Training of pilots and cabin crew – Can not be assessed as fees for technical services or royalties – Not liable to deduct tax at source – OECD Model Convention , Art, 12 [ S.9(1)(vi) , 195 ]

Hind Energy & Coal Benefication (India) Ltd. v. ITO (IT & TP) (2019) 179 ITD 388 (Indore) (Trib.)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Inspection charges – Not liable to deduct tax at source -DTAA-India – Indonesia [S.195 , Art. 12 ]

Hind Energy & Coal Benefication (India) Ltd. v. ITO (IT & TP) (2019) 179 ITD 388 (Indore) (Trib.)

S. 9(1)(i): Income deemed to accrue or arise in India – Business connection – Non-resident – Import of coal- No business connection- Income cannot be deemed to have accrued or arose in India in transaction of export of coal to assessee in India- Not liable to deduct tax at source-OECD Model convention , Art 7 . [ S.195, 201 (1) 201(IA) ]

ACIT v. Samsung Data Systems India (P.) Ltd. (2019) 179 ITD 229 (Delhi)(Trib.)

S. 268A : Appeal-Monetary limits-CBDT Circular No. 17/2019, dated 8-8-2019 revising/enhancing minimum threshold limit to tax effect of Rs. 50 lakhs would also be applicable to pending appeals before Tribunal. [S. 253]

Hari Mohan Sharma v. ACIT (2019) 179 ITD 310 (Delhi)(Trib.)

S. 251 : Appeal-Commissioner (Appeals)-Power of enhancement Not competent to enhance assessment by taking an income which income was not considered expressly or by necessary implication by AO. [S. 45, 54F, 68, 147]

Fujitsu Consulting India (P.) Ltd. v. ACIT (2019) 179 ITD 278 (Delhi)(Trib.)

S. 251 : Appeal-Commissioner (Appeals)–Duties-CIT (A) has to pass a speaking order after appreciation of facts–Matter remanded. [S. 5]

Rajmohan V.V., Kumbalappalli. v. ITO (2019) 179 ITD 288/ ( 2020) 193 DTR 189/ 206 TTJ 629 (Cochin)(Trib.)

S. 194B : Deduction at source-Winning from lottery–Lucky draw price coupons-Gratuitous distribution without any price being paid by customers-Not lottery–Not liable to deduct tax at source . [S. 2(24 ) (ix), 115BB]

ITO v. Rathindranath Bhattacharya. (2019) 179 ITD 349 (Kol.)(Trib.)

S. 159 : Legal representatives – Assessment-Assessee is not the legal heir of the deceased – Assessment is held to be bad in law .[ S.142(1), Hindu Succession Act, 1956,S 8, 15 ]

TUV India (P.) Ltd. v. DCIT (2019) 75 ITR 364 / 179 ITD 238 / (2020) 191 DTR 246/ 204 TTJ 192(Mum.)(Trib.)

S. 68 : Cash credits–AIR information-TDS difference and reconcile income–Addition cannot be made as cash credits. [S. 194J Form, 26AS]

Satish Kishore. v. ITO (2019) 179 ITD 333/(2020) 203 TTJ 749 / Nawal Kishore v. ITO ( 2019 ) 179 ITD 333/ ( 2020) 203 TTJ 749 (Delhi)(Trib.)

S. 68 : Cash credits–Share transactions–Accommodation entries-Unaccounted money-denial of exemption is held to be justified. [S. 10 (38), 45]