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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Interpretation of taxing statutes – Constitution of India
Art. 141 : Precedent – SLP dismissal – Non-speaking order -It does not constitute a declaration of law under Article 141 of the Constitution, or attract the doctrine of merger. [ Art, 136 ]

P. Singaravelan v. District Collector (SC),www.itatoline.org

S. 244A: : Refund – Interest on refunds – Unauthorized retention of money by the Department – The Department is directed to pay interest as prescribed .

Universal Cable Ltd. v. CIT( 2020) 420 ITR 111/312 CTR 1/ 185 DTR 33/ 270 Taxman 170(SC), www.itatonline.org Editorial: Order in Universal Cable Ltd. v. CIT ( 2009) 26 DTR 98/ (2011) 237 CTR 157 (MP ) (HC ) is set aside .

S. 147: Reassessment – After the expiry of four years- Bogus purchases- Accommodation entries- No failure to disclosure material facts- Change of opinion- Reassessment is held to be bad in law .[ S. 69C ,148 ]

Usha Exports v. ACIT ( 2020) 312 CTR 237/ 185 DTR 87 (Bom)(HC), www.itatonline.org

S. 147: Reassessment- After the expiry of four years- Bogus share application money – Shell company – Money received from dubious companies -0 Reassessment is held to be valid – Cost of 2 lakh was imposed on assessee for wasting Court’s time [ S. 68, 143(3) , 148 , Art, 226 ]

RDS Project Ltd v. ACIT ( 2020) 312 CTR 345/185 DTR 180 (Delhi)(HC), www.itatonline.org

S. 139 : Return of income – Delay in filing revised return- Amalgamation – Approval by NCLT – Revised return filed after due date of filing of return is irrelevant- Not required to seek condonation of delay by CBDT [ S. 119(2) (b) , 139 (5) , 170 ]

Dalmia Power Ltd v. ACIT /(2019) 112 taxmann.com 252/ (2020) 269 Taxman 352 / 312 CTR 113/420 ITR 339 /185 DTR 1(SC), www.itatonline.org Editorial: Order in ACIT v Dalmia Power Ltd ( 2019) 418 ITR 242 // 312 CTR 127/ 185 DTR 16 (Mad)(HC) is reversed.

S. 69C : Unexplained expenditure – Bogus purchases – Sales accepted – The AO is directed to restrict the addition to the extent of lower GP declared by the assessee in respect of bogus purchases as compared to G.P. on normal purchases. [S.68 ]

Hemant M. Mehta HUF v. ACIT (SMC) (Mum)(Trib), www.itatonline.org

S. 148 : Reassessment – Notice – Notice sent at address available in PAN database returned – Communication had to be delivered at address of assessee available with banking company – No service of reopening notice – Order making additions unjustified. [S. 147, 282 , R, 127 , Art .226 ]

Harjeet Surajprakash Girotra v. UOI (2019) 180 DTR 257 266 Taxman 29 (Bom.)(HC)

S. 80HHC : Export business – Interest income assessed as business income is to be included from the profits and gains of business for the purpose of section 80HHC. [S. 80HHC]

JVS Exports v. ACIT (2019) 181 DTR 145 / 419 ITR 123 /(2020) 314 CTR 696 (Mad.)(HC)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Charges for flight simulator usage and other flight training to cockpit crew and pilots- Not liable to deduct tax at source – DTAA- India-UAE [ S. 9(1)(vi) 195 , Art .12 ]

Kingfisher Airlines Ltd. v. Dy. DIT (IT) (2019) 179 ITD 367 (Bang.)(Trib.)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Training of pilots and cabin crew – Can not be assessed as fees for technical services or royalties – Not liable to deduct tax at source – OECD Model Convention , Art, 12 [ S.9(1)(vi) , 195 ]

Kingfisher Airlines Ltd. v. Dy. DIT (IT) (2019) 179 ITD 367 (Bang.)(Trib.)