S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Offshore supply of equipments-Transferred outside India and entire sale was executed outside India-Revenue received therefrom was not to be taxed in India-Basic engineering design services were intrinsically in respect of setting up of Butane-1 plant and same were rendered through project office of assessee in India, consideration received in respect of said basic engineering design services was liable to tax in India as business income of PE of assessee-DTAA-India-France. [Art. 7(1), 12]
Technip Frances SAS, In re (2021) 280 Taxman 117 (AAR)
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. 2(22)(e) : Deemed dividend-Loans and advance-Provision is applicable-Matter remanded to Tribunal to decide on merit. [S. 260A]
PCIT v. Gladder Ceramics Ltd. (2021) 280 Taxman 446 / ( 2022) 440 ITR 459 (Guj.)(HC)Chartered Accountants Act, 1949
S. 22 : Professional or other misconduct –Merger – High court appointed the Auditor and report was accepted – Rejection of complaint of the petitioner against the chartered Accountant by the Disciplinary Committee of ICAI is held to be justified . [ Art , 226 ]
Wholesale Trading Services (India) (P.) Ltd. v. ICAI (2021) 280 Taxman 299 (Delhi)(HC)Wholesale Trading Services (India) (P.) Ltd. v. ICAI (2021) 280 Taxman 299 (Delhi)(HC)Direct Tax Vivad Se Vishwas Act, 2020 .
S. 4 : Filing of declaration and particulars to be furnished – Tribunal recalled its order , restored appeal and posted it for fresh hearing- Doctrine of relation back were to be applied- Pendency of appeal of revenue before Appellate Tribunal- Rejection of application is held to be not valid [ Art , 226 ]
Direct Tax Vivad Se Vishwas Act, 2020 .
S. 4 : Filing of declaration and particulars to be furnished – Tribunal recalled its order , restored appeal and posted it for fresh hearing- Doctrine of relation back were to be applied- Pendency of appeal of revenue before Appellate Tribunal- Rejection of application is held to be not valid [ Art , 226 ]
The Direct Tax Vivad Se Vishwas Act, 2020.
S. 4 : Filing of declaration and particulars to be furnished – Appeal with drawn as dismissed .[ S.54B , 260A ]
G. Ramkumar v. DY. CIT (2021) 280 Taxman 143 (Mad.)(HC) Vinay Kumar Maheswari v. ITO (2021) 280 Taxman 32 (Mad.)(HC)S. 271AAB : Penalty-Search initiated on or after 1st day of July 2012-undisclosed income-Filed income tax return as per specified date-Penalty leviable only 10 %-Anonymous donations-derived income-purpose for which it is utilized-No need to mention address of donors. [S. 115BBC]
ACIT v. G.S.L. Education Society (2020) 204 TTJ 17 (UO) (Vishakha)(Trib.)S. 271(1)(c) : Penalty-Concealment-Notice-Not specifying the charge-Quantum appeal admitted before High Court-Penalty was deleted. [S. 274]
Jamsetji Tata Trust v. ACIT (2020) 208 TTJ 303 (Mum.)(Trib.)S. 271(1)(c) : Penalty-Concealment-Failure to strike off the irrelevant default in show cause notice-Levy of penalty is held to be not valid. [S. 274(1)]
Pardeep Kumar Sareen v. ITO (2020) 206 TTJ 12 (UO) (Amritsar) (Trib.)S. 271(1)(c) : Penalty-Concealment-Notice-Irrelevant words were not strike down by AO-Non application of mind by AO-Notice was bad in law-Levy of penalty is held to be bad in law. [S. 274]
Darshan Pal Singh Garewal v. Dy. CIT (2020) 196 DTR 1 / 208 TTJ 259 (Amritsar)(Trib.) Malti Gupta v. Dy. CIT (2020) 196 DTR 1 / 208 TTJ 259 (Amritsar) (Trib.) Tejender Singh Sahai v. Dy.CIT (2020) 196 DTR 1 / 208 TTJ 259 (Amritsar)(Trib.)S. 271(1)(c) : Penalty-Concealment-disallowance u/s.10A-only on presumption basis-Not due to inaccurate information-Penalty was deleted. [S.10A]
Auro Gold Jewellery Pvt. Ltd. v. Dy.CIT (2020) 192 DTR 89 / 204 TTJ 1005 (Mum.)(Trib.)