S. 44BB : Mineral oils-Computation-Non-Resident-Business Income-Permanent Establishment-Not taxable as business income-Interest under section 234B cannot be levied.-DTAA-India-Canada.[S.90, 209(1)(d), 234B]
Computer Modelling Group Ltd. v. Asst. CIT (2025) 121 ITR 214 / 162 taxmann.com 437 (Delhi)(Trib.)
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. 36(1)(va): Any sum received from employees-Employees’ contribution-Delay in deposit-Adjustment under section 143(1) valid-Auditor need not certify admissibility of claim. [S. 2(24) (x),37(1) 43B, 143(1)]
Checkmate Services P. Ltd. v. Dy. CIT (2025) 121 ITR 73 (Ahd.)(Trib.)S. 12AB: Procedure for fresh registration-Trust for benefit of particular religious community-Registration rightly denied where objects are confined to the Jain community. [S. 11, 12, 12A, 12AA, 12AB(4), 13(1)(b)]
Shri Soudharma Brihad Tapogachchiya Tristutik Jain Sangha Samarpanam v. CIT (E) (2025) 170 taxmann.com 590 / 121 ITR 47 (SN) (Ahd.)(Trib.)S. 12AB: Procedure for fresh registration-Delay of 338 days in filing the appeal was condoned-Matter was remanded to the file of CIT(E) for passing a fresh order in accordance with law. [S. 11, 12, 253]
M. V. Karmari Charitable Trust v. CIT (E) (2025) 121 ITR 3 (SN) (Bang.)(Trib.)S. 10 (23C): Educational institution-Exemption-Substantially financed by Government-CPC-Processing of return-Interest on Government grant-Public-private partnership-Denial of exemption was not justified. [S.10(23C(iiiab), 143(1)]
Institute Management Committee of Government ITI Peth v. ITO (2025) 121 ITR 76 (SN) (Pune)(Trib.)S. 10 (23C): Educational institution-Exemption-Registration under S. 12A not mandatory-Addition was deleted..(S. 10(23C)(iiiad), 12A, 144)
National Institute for Teacher Education v. ITO (2025) 121 ITR 72 (SN) (Guwahati)(Trib.)S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Non-resident-Make available-Cloud-based software-Tax Residency Certificate-The receipts were not chargeable to tax in India as fees for technical services-DTAA-India-USA. [Art. 12(4)]
Sumo Logic Inc. v. Asst. CIT (IT) (2025) 170 taxmann.com 756 / 121 ITR 78 (SN) (Delhi)(Trib.)S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-resident-Revenue sharing arrangement-Payments received by foreign associated enterprise from Indian parent under Master Service Agreement not taxable as fees for technical services-Revenue sharing for services jointly rendered to customers-Additions were deleted. [S. 147, 148 ]
HCL Technologies Malaysia SDN BHD v. Asst. CIT (IT) (2025) 121 ITR 466 (Delhi)(Trib)S. 271(1)(c): Penalty-Concealment-Legal Representative-Legal heirs are liable for a penalty to the extent of the estate inherited. [S. 159]
Late Jagdish through L/H Chajju Ram v. ITO (2025) 238 TTJ 315 (Jaipur)(Trib.)S. 270A: Penalty for under-reporting and misreporting of income-Bona fide explanation-Revised computation filed voluntarily before issue of notice-Penalty not leviable.[S. 195, 194LC, 270A(6)(a)]
ING Bank NV v. DCIT (IT) (2025) 238 TTJ 1044 (Mum.)(Trib.)