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. 10A : Free trade zone – Export turnover – Communication expenses is to be deducted from both export turnover and total turnover.

Infosys Bpm Ltd. v. Dy. CIT (2021) 87 ITR 193 ( Bang) (Trib)

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Failure to file return within stipulated time-Issue of summons was only for one year-Reasons Remanded to the Commissioner for fresh consideration. [S. 139(1), 279(2), Art. 226]

Mahalingam Chandrasekar v. CCIT (2021) 439 ITR 698 (Mad.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Amortisation of preliminary expenses-Granted in initial year of expenditure-Deduction cannot be withdrawn in subsequent year. [S. 35D]

Subex Ltd. v. CIT (2021) 439 ITR 495 / 2022) 285 Taxman 350 (Karn.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Violation of principles of Natural justice-Matter remanded to PCIT [S. 143(3), Art. 226]

Narayanachetty Roja v. PCIT (2021) 439 ITR 104 / 323 CTR 861 (AP)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order passed without providing adequate opportunity to the assessee was held to be not valid-Revision order which was affirmed by the Tribunal was set aside-directed the Commissioner to pass the order in conformity with the provisions of the Act. [S. 254(1)]

Ashoka Ispat Udyog v. PCIT (2021) 439 ITR 391 (Orissa)(HC)

S. 260A : Appeal-High Court-Central Board of Direct Taxes Circulars-Question was not argued before Tribunal-Appeal is not maintainable. [S. 80IC, 268A]

PCIT v. Surya Textech (2021) 439 ITR 215 / ( 2022) 211 DTR 153/ 325 CTR 350/ 285 Taxman 309 (HP)(HC)

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Additional grounds-Order can be rectified on account of mistake of the counsel for the parties. [S. 253, Art. 226]

Federal Mogul Goetze (India) Ltd. v. ACIT (2021) 439 ITR 204 ( 2015) DTR 107/ 327 CTRR 704 / 285 Taxman 129 (Delhi)(HC)

S. 254(1) : Appellate Tribunal-Powers-Remand of case-Power to be used only in exceptional cases-Order of remand was set aside.

PCIT v. Prabha Jain (2021) 439 ITR 304 (Mad.)(HC)

S. 245D : Settlement Commission-No procedural error committed by Settlement Commission-Order of single judge allowing the writ petition of the revenue was set aside-Order of settlement commission was affirmed. [S. 245D(4), Art. 226]

G. Rajam Chetty and Sons v. CIT (2021) 439 ITR 687 / 323 CTR 760 (2022) 285 Taxman 525 (Mad.)(HC) Editorial : Decision of single judge in CIT v. ITSC (2021) 439 ITR 684/283 Taxman 44 (Mad)(HC) set aside.

S. 244A : Refund-Interest on refunds-Interest granted earlier-Directed not to charge the interest. [S. 220(2)]

CIT v. ABB Ltd. (2021) 439 ITR 554/(2022) 284 Taxman 350 (Karn.)(HC)