S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection–Various coordination/facilitation services rendered- Business of developing and producing entertainment serials for audio visual platform -Consideration cannot be assessed as royalty -DTAA-India- South Africa [S. 9(1)(vi), 9(1)(vii), Art. 12]
S. 292BB : Notice of demand to be valid in certain circumstances – Reassessment – Notice issued on dead person- Reassessment is held to be bad in law. [S. 147, 148]
S. 276C : Offences and prosecutions-Willful attempt to evade tax– Stay petition dismissed by Tribunal-Quantum of appeal is pending– Launching of prosecution is held to be not justified – Prosecution was quashed and the assesee was discharged from the prosecution. [S. 276(2), Cr. PC S. 498, Economic Offences (In applicability of Limitation) Act, 1974)
S. 194J : Deduction at source-Fees for professional or technical services–Examinations through various colleges–reimbursement of expenses–Not liable to deduct tax at source.
S. 188A : Firm – Joint and several liability of partners – Stay- Commissioner (Appeals) granted stay by depositing 20 per cent of demand by installments- AO invoked S.188A and issued notice to him to deposit tax – Proceedings against partner was stayed. [S. 226]
S. 153A : Assessment-Search or requisition–Cash deposited in Bank–Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY)-[S.131, 132, Pradhan Mantri Garib Kalyan Yojana, 2016, S.199I, 199J]
S. 147 : Reassessment–Non-resident-Limitation- Offshore trust–Amendment to S. 149, by Finance Act, 2012, which extended limitation for initiation of reassessment proceedings to sixteen years, could not be resorted for reopening concluded proceedings in respect of which limitation had already expired before amendment became effective – Notice issued in 2015 for the assessment year 1998-99 was quashed. [S. 148, 149]
S. 143(1D) : Assessment–Notice u/s 143(2) is issued for, processing of return -Processing the return for issue of refund is not required -Writ to process the return and issue of refund is dismissed. [S. 143(1),143(2), 143(3), 241 , 241A ]
S. 80G : Donation – Approval under section 80G(5)(vi) could not be denied merely because donations made by assessee-trust were of insignificant amount. [S. 80G(5)(vi)]
S. 68 : Cash credits -Cash deposited in bank- creditors did not respond – Cross examination was not requested – Addition is held to be justified.