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. 244A : Refund-Interest on refunds-Self assessment tax-Entitle to interest on refund. [S. 156, 244(1)(b)]

PCIT v. Bank of India [2020] 114 taxmann.com 188 (Bom.)(HC) Editorial: SLP is granted to the revenue, PCIT v. Bank of India (2020) 270 Taxman 89 (SC)

S. 234B : Interest-Advance tax-Non-Resident-It was obligation of payer to deduct entire tax at source and, assessee was not liable to pay any advance tax and, thus, interest cannot be charged.

CIT(IT) v. Andritz AG (2020) 113 taxmann.com 407 (Delhi)(HC) Editorial: SLP is granted to the revenue, CIT (IT) v. Andritz AG (2020) 269 Taxman 205 (SC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Direction to deposit 15 % of tax in dispute-Held to be proper. [Art. 226]

Karmvir Builders v. PCIT (2020) 113 taxmann.com 138 (Guj.)(HC) Editorial: SLP of assessee is dismissed, Karmvir Builders v. PCIT (2020) 269 Taxman 45 (SC)

S. 194C : Deduction at source-Contractors-Cable operator /MSO/DTH operators-Payment is covered under section 194C and not under section 194J. [S. 194J, 201 (1A)

CIT v. UTV News Ltd. (2020) 117 taxmann.com 137 (Bom.)(HC) CIT v. Zee Entertainment Enterprises Ltd (2020) 117 taxmann.com 131 (Bom.)(HC) CIT v. Zoom Entertainment Network Ltd. (2020) 117 taxmann.com 111 (Bom.)(HC) Editorial : SLP of revenue is dismissed due to low tax effect, CIT v. UTV News Ltd. (2020) 272 Taxman 114 (SC),CIT v. Zee Entertainment Enterprises Ltd. (2020) 272 Taxman 116 (SC), CIT v. Zoom Entertainment Network Ltd. (2020) 272 Taxman 101 (SC)

S. 158BFA : Block assessment-Penalty-Addition to undisclosed income on estimate basis-Deletion of penalty is held to be justified. [S. 158BC, 158BFA(2), 158BGA(2), 271(1)(c)]

CIT v. Bagga Distilleries Hyderabad (P.) Ltd. (2020) 113 taxmann.com 602 (AP&T) (HC) Editorial : SLP of revenue is dismissed, CIT v. Bagga Distilleries Hyderabad (P.) Ltd. (2020) 270 Taxman 93 (SC)

S. 153C : Assessment-Income of any other person-Search-Share capital-Deletion of addition is held to be justified when no incriminating material was found in the course of search action. [S. 68]

PCIT v. Dhananjay International Ltd. (2020) 114 taxmann.com 317 (Bom.)(HC) Editorial : SLP is granted to the revenue, PCIT v. Dhananjay International Ltd (2020) 270 Taxman 15 (SC)

S. 153C : Assessment-Income of any other person-Initiation of assessment proceedings beyond period of six years from end of financial year in which satisfaction note was recorded by Assessing Officer is held to be not valid. [S. 132]

PCIT v. Raj Buildworth (P.) Ltd. (2020) 113 taxmann.com 600 (Delhi) (HC) Editorial: SLP of revenue is dismissed PCIT v. Raj Buildworth (P.) Ltd (2020) 269 Taxman 383 (SC)

S. 153C : Assessment-Income of any other person-Search-Not recording satisfaction-Order is illegal and void ab initio. [S. 132, 143 (3)]

PCIT v. Munisuvrat Corporation (2020) 115 taxmann.com 264 (Guj.)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Munisuvrat Corporation (2020) 272 Taxman 181 (SC)

S. 153A : Assessment-Search-No incriminating material was found-Addition was held to be not justified. [S. 132]

PCIT v. Blue Bird Software Pvt. Ltd. (2020) 119 taxmann.com 347 (Delhi)(HC) Editorial : SLP of revenue is dismissed as withdrawn due to low tax effect, PCIT v. Blue Bird Software Pvt. Ltd. (2020) 274 Taxman 228 (SC)

S. 153A : Assessment-Search-Scope of assessment is limited to assessing only search related income and thereby revenue was denied opportunity of taxing other escaped income that came to notice of Assessing Officer. [S. 132]

PCIT v. Vimal Kumar Rathi (2020) 115 taxmann.com 219 (Bom.) (HC) Editorial : SLP of revenue is dismissed as withdrawn due to low tax effect, PCIT v. Vimal Kumar Rathi (2020) 273 Taxman 274 (SC)