S. 201 : Deduction at source-Failure to deduct or pay-Recovery of tax-Failure of tenant to remit tax deducted at source from rent-To be recovered from tenant and not assesse. [S. 194I, Art. 226]
Ashok Kumar B. Chowatia v. JCIT (TDS) (2021) 435 ITR 449 / 204 DTR 449 / 322 CTR 536/ 281 Taxman 405 (Mad.)(HC)
Digest of case laws
Online digest of latest case laws
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
Click here to download the pdf versions of the Digest of case laws S. 195 : Deduction at source-Non-resident-Social Security contribution, Insurance, Relocation cost, etc., Reimbursement cost-Not fee for technical services-Not liable to deduct tax at source-Administration fee liable to deduct tax at source-DTAA-India-Swiss Confederation. [S. 9(1)(vii), Art. 12(4)]
CTBT Pvt. Ltd., In Re (2021) 435 ITR 157 / 280 Taxman 83 (AAR)S. 195 : Deduction at source-Non-resident-Foreign Institutional investor-Rate of tax-Non-convertible debenture-Liable to tax at 15 %-Liable to withhold tax at the rate of 15%-DTAA-India-Singapore. [S. 115AD, Art. 11(2)(b)]
ABC LTD., Inre. (2021) 435 ITR 249 (AAR)S. 154 : Rectification of mistake-Interest on refund of tax deducted at source-Directions issued to consider pending applications. [S. 237, 244A, Art. 226
Travelport Global Distribution System Bv v. CIT(IT) (2021) 435 ITR 684 (Delhi)(HC)S. 153 : Assessment-Limitation-Direction-Court remitting matter to Assessing Officer asking him to give opportunity to be heard-Not a direction-No exclusion of any time in computing limitation-Draft assessment order is beyond period of limitation-Order of Tribunal is affirmed. [S. 92C, 144C, 153(3)]
PCIT v. Tally India Pvt. Ltd. (2021) 435 ITR 137 / 201 DTR 113 / 320 CTR 665/ 283 Taxman 523 (Karn.)(HC)S. 148 : Reassessment-Amalgamation Of Companies-Intimation was conveyed to the revenue-Notice in name of non-existing entity-Not curable defect-Notice is void. [S. 147, 292B, Art. 226]
Teleperformance Global Services Pvt. Ltd. v. ACIT (2021) 435 ITR 725/ 201 DTR 161/ 322 CTR 734/281 Taxman 331 (Bom.)(HC)S. 147 : Reassessment-Loss-Carry forward and set off-Amalgamation of companies-Change of opinion-Reassessment was held to be not valid. [S. 72A(1)(a), 148, Art. 226]
T. Stanes and Company Ltd. v. Dy. CIT (NO. 1) ( 2021 ) 435 ITR 533/ 202 DTR 82/ 321 CTR 157 ( Mad ) (HC) Editorial : Division bench partly modified the order , (2021) 202 DTR 78/ 321 CTR 157 /277 Taxman 230 (Mad.)(HC) Editorial : Order of single judge was set aside , ( 2021 ) 435 ITR 533/ 202 DTR 82 ( Mad ) (HC)S. 147 : Reassessment-No tangible material-Sanction for notice was accorded mechanically-Breach of principle of natural justice-Share capital-Share premium-Notice was not valid-Existence of alternative remedy is not an absolute bar-Notice was quashed. [S. 148, Art. 226]
Synfonia Tradelinks Pvt. Ltd. v. ITO (2021)435 ITR 642/ 202 DTR 13/ 322 CTR 310/ 281 Taxman 557 (Delhi)(HC)S. 147 : Reassessment-Non-compere fee-Failure to disclose material facts-Notice for reassessment is held to be valid. [S. 148, Art. 226]
Revathi Equipment Ltd. v. ACIT (2021) 435 ITR 543 / 282 Taxman 232/ 204 DTR 313/ 322 CTR 703 (Mad.)(HC).Editorial : Order of single jude set aside , Revathi Equipment Ltd. v .ACIT (2022)443 ITR 262 (Mad) (HC )S. 147 : Reassessment-Deduction allowed in part during original assessment-Pendency of appeal before Appellate Tribunal-Reassessment proceedings cannot be resorted to in respect of income which is the subject matter of an appeal, reference or revision. [S. 80IA, 148, 253, Art. 226]
Garden Silk Mills Ltd. v. ACIT (2021) 435 ITR 351 / 204 DTR 129 / 322 CTR 66/ 281 Taxman 484 (Guj.)(HC)