This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-User of software-Payment received cannot be taxable as fees for technical services or royalty-DTAA-India-Netherland [S. 9(1)(vi), 90, Art. 12(5)]
ACIT (IT) v. Juniper Networks International B.V (2023) 154 taxmann.com 563 / 37 NYPTTJ 1364 / (2024) 227 TTJ 529 / (2024) 234 DTR 49 (Mum)(Trib)
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-None of the employees came to India for the purpose of either development or sale of or any activity related to development and sale of RPA software platform-No permanent establishment-No income attributable on sale of software licence-Additional ground-Rejected-DTAA-India-USA. [Art. 5, 12]
Automation Anywhere Inc. v. Dy.CIT (IT) (2023) 153 taxmann.com 629 / 37 NYPTTJ 1172 / (2024) 227 TTJ 287 / 234 DTR 295 (Delhi)(Trib)
S. 271D : Penalty-Takes or accepts any loan or deposit-Sale of immoveable property-Stock in trade-Sale deed registered-No deliberate defiance of law-Penalty is deleted. [S.269SS]
Aggarwal Construction Co. v. Dy. CIT (2024)116 ITR 372 / 232 TTJ 455 / 243 DTR 273 / [2025] 171 taxmann.com 218 (Amritsar)( Trib) [2025] 171 taxmann.com 218 (Amritsar)(Trib)
S. 271AAB : Penalty-Search initiated on or after Ist day of July 2012-Cash payment-Recorded in balance sheet-Cannot be held to be undisclosed-Additional ground-Legal issue-Matter remanded to the CIT(A). [S. 270A,274, ITAT R. 27]
ACIT v. Incredible India Projects P. Ltd. (2024)116 ITR 57 (SN)(Hyd) (Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Additional depreciation-Revision order is quashed.[S. 32, 115JB, 147, 148]
Versatile Card Technology P. Ltd. v. PCIT (2024)116 ITR 11 (SN)(Chennai)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Conversion firm to limited liability partnership-Firm dissolving on date of conversion-Income earned recorded in hands of Limited Liability Partnership-Tax deducted at source appearing in Firm’s name only allowed to firm and not limited liability partnership-No double grant of credit-Revision is not valid. [S. 142(1) 143(2)]
United Brothers Multiplast LLP v. PCIT (2024)116 ITR 66 (SN)(Mum)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Income from other sources-Interest-Debentures redeemed after nine years-Conversion of debentures into equity shares-Entire interest deemed to be received by debenture holder upon conversion of debentures into equity shares in year of conversion–Assessing Officer accepted the return-Revision is justified.[S. 2(24)(iv),47(x),49(2A),56,143(1)]
Sanjjay Saumyha (Mrs.) v. PCIT (2024)116 ITR 17 (SN)/ [2025] 210 ITD 33 7 (Chennai)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Granted registration and income is applied for designated purposes-Exercise of revisional jurisdiction is not valid. [S. 11, 12A, 12AA]
Paradip Port Authority v.Dy. CIT (2024)116 ITR 1 / [2025] 170 taxmann.com 713 (Cuttack)(Trib)
S. 254(2A): Appellate Tribunal-Stay-Cash credits-Failure to prove genuineness of transaction-Rejection of stay application is justified. [S. 68, 133A, 254(1)]
PPK Newsclick Studio P. Ltd. v. Dy. CIT (2024)116 ITR 505 (Delhi)(Trib)
S. 254(1) : Appellate Tribunal-Powers-Delay of 551 days in filing an appeal before CIT(A) is condoned-Directed to pay cost of Rs 1000 to each appeal to be paid to Prime Minister’s National Relief fund with in a period of 30 days form the date of the order. [S. 147 246A, 250(6), 271AAC(1), 271B 271F]
Satish Bandapelly v. ITO (2024)116 ITR 77 (SN)(Hyd)(Trib)