Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Sarita Puri v. PCIT (2021) 278 Taxman 373 (Delhi) (HC)

S. 237 : Refund-Computation of amount of tax refund-Alternative remedy-Writ is not maintainable. [Art. 226]

Dilipkumar P. Chheda v. ITO (2021) 435 ITR 101 / 202 DTR 33 / 278 Taxman 106 (Bom.)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal-Failure to appear cross examination-Demand is kept in abeyance. [S. 69A, 220(6), Art. 226]

Camions Logistics Solutions (P) Ltd. v. JCIT (2021) 278 Taxman 400 / 198 DTR 377 / 319 CTR 289 (Delhi)(HC)

S. 197 : Deduction at source-Certificate for lower rate-Mere guess work-Rejection of application was set aside-Matter remanded. [R. 28AA, Art. 226]

CIT v. Idea Cellular Ltd. (2021) 125 taxmann.com 171 (Bom.)(HC) Editorial : SLP granted to the revenue, CIT (TDS) v. Idea Cellular Ltd. (2021) 278 Taxman 188 (SC)

S. 194H : Deduction at source-Commission or brokerage-Sale of sim cards / recharge coupons at discounted rate to distributors-Not commission-Not liable to deduct tax at source. [S. 201]

CIT v. Jeet Construction Company (2021) 124 taxmann.com 526 (All.)(HC) Editorial : SLP of revenue dismissed, CIT v. Jeet Construction Company (2021) 278 Taxman 293 (SC)

S. 158BD : Block assessment-Undisclosed income of any other person-Additions cannot be made merely on the basis of presumptions. [S. 69C, 132, 158BC]

Devenbhai Mafatlal Patel v. ACIT (2021) 278 Taxman 198 / 199 DTR 298 / 318 CTR 722 (Guj.)(HC)

S. 147 : Reassessment-Firm-Remuneration-Not received any interest or remuneration-Notice for reopening of assessment is held to be not justified. [S. 10AA, 148, Art. 226]

Kantibhai Dharamshibhai Narola v. DCIT (2021) 436 ITR 302 / 125 taxmann.com 348 / 278 Taxman 322 / 203 DTR 356/ 321 CTR 595(Guj.)(HC)

S. 147 : Reassessment-After the expiry of four years-Capital gains-Undisclosed investments-Sale of land-Reassessment is held to be bad in law. [S. 45, 69, 148, Art. 226]

Beghar Foundation v. Justice K.S. Puttaswamy (2021) 278 Taxman 1 (SC.)

S. 139AA : Return of income-Quoting of Aadhar number-Change in law or subsequent decision/judgment of a co-ordinate or larger Bench by itself cannot be regarded as a ground for review-Review petition against judgment upholding certification of Aadhaar Act as a Money Bill was to be dismissed. [Art. 110]

CIT v. GE India Technology Centre (P) Ltd. (2021) 278 Taxman 261 (Karn.)(HC)

S. 92C : Transfer pricing-Arm’s length price-Interest rate-Accepted earlier year as well as subsequent assessment years-Revenue could not be allowed to make a departure in case of rate of interest for relevant assessment year.

CIT v. Bhullan Mal Gupta (2021) 125 taxmann.com 103 (P&H)(HC) Editorial : Appeal was dismissed as not pressed. Bhullan Mal Gupta (HUF) v. CIT (2021) 278 Taxman 275 (SC.)

S. 68 : Cash credits-Foreign gifts-Gift was not genuine-Deletion was held to be not justified-Service of notice was held to be valid. [S. 148, 149]