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. 260A : Appeal-High Court-Delay of 875 days-Appeal was dismissed as there was no reasonable cause.

CIT v. Shirin Kamaljit Singh (Smt.) (2020)115 taxmann.com 242 (Delhi) (HC) Editorial : SLP of revenue is dismissed due to low tax effect, CIT v. Shirin Kamaljit Singh (Smt.) (2020) 272 Taxman 528 (SC)

S. 260A : Appeal-High Court-Situs of the Assessing Officer has to be seen to consider which High Court exercise territorial jurisdiction of such an officer. [S. 127]

PCIT v. Kuantum Paper Ltd. (2020) 117 taxmann.com 141 (Punj. & Har)(HC) Editorial : SLP of revenue is dismissed, PCIT v. Kuantum Paper Ltd.(2020) 272 Taxman 532 (SC) / 273 Taxman 449 (SC)

S. 254(2A) : Appellate Tribunal-Stay-Stay order does not vacate after expiry of a period of 365 days if delay in disposal of appeal is not attributed to assessee-Order of Tribunal is affirmed [S.260A]

PCIT v. Jindal Steel & Power Ltd (2020) 114 taxmann.com 617 (P & H) (HC) Editorial : SLP of revenue is granted PCIT v. Jindal Steel & Power Ltd (2020) 269 Taxman 575 (SC)

S. 254(2A): Appellate Tribunal-Stay-During pendency of appeal stay of recovery proceedings is held to be justified. [S. 253]

CIT v. MSD Pharmaceuticals (P.) Ltd. (2020) 113 taxmann.com 136 (Delhi) (HC) Editorial : SLP of revenue is dismissed, CIT v. MSD Pharmaceuticals (P.) Ltd (2020) 269 Taxman 48 (SC)

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)