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. 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. 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. 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)