Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Popular Dealers , Popular Traders and Popular Printers v. ITO(TDS) (2020)426 ITR 450 /(2021) 277 Taxman 279/ 206 DTR 433/ 323 CTR 438 (Ker)(HC)

S. 201 : Deduction at source – Failure to deduct or pay – Liability of firm is liability of its partners — Partnership has no separate existence from its partners-A demand raised on the managing partner does not in any way mean that the claim against the other partners has been given up- Liability of partners is joint and several. [ S.191 , 194A ]

Shriram Capital Ltd (No. 2) v. DIT (IT) (2020)425 ITR 628 / 315 CTR 310/190 DTR 126/ (2021) 277 Taxman 367 (Mad)(HC)

S. 195 :Deduction at source – Non-resident – Income deemed to accrue or arise in India – Fees for technical services – Prospecting for business but not establishing any business – Liable to deduct tax at source- DTAA-India -United Kingdom [ S.9(1)(vii)(b), 264 , Art, 13(5) , Art , 226 ]

Shriram Capital Ltd (No. 1) v. DIT(IT) (2020)425 ITR 207/ 315 CTR 295/ 115 taxmann.com 388 /190 DTR 111 (Mad) (HC)

S. 195 :Deduction at source – Non-resident – Income deemed to accrue or arise in India – Payments made for expert services of Non- Consultancy services – Managerial Service -Liable to deduct tax at source- DTAA-India Indonesia [ S.9(1)(vii)(b), 264 , Art, 12(3)(b), 14, 15 , Art , 226 ]

Rajesh T. Shah v. Tax Recovery Officer (2020)425 ITR 443/191 DTR 66/ 315 CTR 490/ 272 Taxman 457 (Bom) (HC)

S. 179 : Private company – Liability of directors -Recovery of tax — Attachment and sale of property — Properties settled on trust for grandchildren – Recovery proceedings Against son -Properties settled on Trust cannot be attached .

PCIT v. Sunil M. Thakkar (2020) 426 ITR 372/ 195 DTR 64 / 317 CTR 262 (Bom)(HC)

S. 158BC : Block assessment – Search And Seizure —Undisclosed Income —Deletion of addition based on facts – No perversity or ambiguity – No substantial question of law [ S.132 , 133A 153C ,158BB 158BC ]

Nagaraj and Company Pvt. Ltd. v. ACIT (2020)425 ITR 412/ 196 DTR 190/ 274 Taxman 38 (Mad)(HC)

S. 154 : Rectification of mistake -Claim requiring investigation — Deduction cannot be granted in rectification proceedings [ S.139( 5 )

K. M. Nagaraj v. Dy. CIT (2020) 425 ITR 533/ 275 Taxman 346 (Karn)(HC)

S. 153C : Assessment – Income of any other person – Search -Misquoting the section – Participating in assessment proceedings- Assessment proceedings valid .[ S.153A 292B ]

Rajeev Mujumdar v. CIT (2020) 426 ITR 559 / 196 DTR 10 / 317 CTR 847/(2021) 277 Taxman 65 (MP)(HC)

S. 153A : Assessment – Search- Assessment based on seized material – Addition of income as income from undisclosed source is held to be justified [ S.132 , 153C 292C ]

CIT, LTU v. Astra Zeneca Pharma India Ltd. (2020) 426 ITR 586/193 DTR 186 / 272 Taxman 354 (Karn)(HC)

S. 153 : Assessment – Appellate Tribunal- Order passed to give effect to direction of Appellate Tribunal for limited purposes — No time limit for passing order- Order is not barred by limitation . [ S.153(2A), 153(3),254(1) ]

Savita Kapila ( Legal Heir of late Shri Mohinder Paul Kapila) v. ACIT (2020) 426 ITR 502/ 192 DTR 73/ 273 Taxman 148 / 316 CTR 465 (Delhi)(HC)

S. 148 : Reassessment –Notice issued to deceased person is not valid No legal requirement for legal representatives to report death of assessee to Income-Tax Authorities — Not a curable defect- Existence of alternative remedy is not an absolute bar to issue of writ – Notice and order passed was quashed as without jurisdiction [ S.147, 149(1) (b) ,159 292BB , Art .226 ]