Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Topworth Urja and Metal Ltd. v. ACIT (2022) 99 ITR 233/ 219 TTJ 625/ 217 DTR 41 (Raipur)(Trib)

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Dismissal of appeal in limine-Matter restored to consider maintainability of appeal. [S. 139(1) 153A, 246A, 249(4), 250]

Dy.CIT v. Pallavi Mishra (Smt) (2022) 99 ITR 214 (Jaipur)(Trib)

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Denial of appeals-Protective assessment-Additional grounds-Appeal maintainable-Order of the Assessing Officer converting the protective addition into substantive addition was deleted. [S. 132(1) 153A, 245D(4) 254(1)]

Mangalam Arts v. Dy. CIT (2022) 98 ITR 63 (SN)(Jaipur) (Trib)

S. 244A : Refunds-Interest on refunds-Entitled to interest up to actual date of actual payment of refund.

EY Global Services Ltd. v. ACIT (IT) (2022)96 ITR 58 (SN) (Delhi) (Trib)

S. 245S : Advance rulings-Binding-Non-Resident-Royalty-Assessing Officer Holding Payments For Software Licence Services Taxable As Royalty Following Ruling Of Authority For Advance Rulings-Justified.

Govershan Venture Pvt. Ltd. v. ACIT (2022)95 ITR 79 (SN)(Mum) (Trib)

S. 234E : Fee-Default in furnishing the statements-Intimation for periods prior to 1-6-2015-Not sustainable.[S.200A(1)]

Government Secondary School Kumharia v. ACIT, CPC (TDS) (2022)95 ITR 80 (SN)(Jaipur) (Trib)

S. 234E : Fee-Default in furnishing the statements-Defaults in Financial year 2015-16 after 1-6-2015-Levy of late justified. [S. 200A(1)(c), Form 24Q]

G. B. Builders v. ACIT CPC (TDS) (2022) 95 ITR 84 (SN) (Ahd) (Trib)

S. 234E : Fee-Default in furnishing the statements-Technical breach-Tax deposited within due date-Technical error in filing statement-No loss to revenue-Levy of penalty is not justified. [194IA, 200A(1), Form, 26AS, 26QB]

United Spirits Ltd. v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)

S. 234C : Interest-Deferment of advance tax-Not applicable on assessed income but returned income.

ACIT v. Navajibhai Ratan Trust (2022) 213 DTR 25 / 217 TTJ 137 / 140 taxmann.com 157 (Mum)(Trib)

S. 234C : Interest-Deferment of advance tax-Nil taxable income-No liability to deposit advance tax-Not liable to pay advance tax on estimated income. [S. 11]

Global Hospitality Licensing Co. Sarl v. Dy. CIT (IT) (2022)97 ITR 57 (SN) (Mum) (Trib)

S. 234B : Interest-Advance tax-Not liable to interest [S. 234A]