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. 14A : Disallowance of expenditure-Exempt income-Only those shares which had yielded dividend income in year under consideration to be considered [R. 8D].

PCIT v. Shalimar Pellet Feeds Ltd. (2022) 287 Taxman 134/213 DTR 345/326 CTR 595 / (2023)453 ITR 547 (Cal.)(HC)

S. 14A : Disallowance of expenditure-Exempt income-No exempt income-No disallowance can be made [R.8D].

PCIT v. Delhi International Airport P. Ltd. (2022) 138 taxmann.com 112 (Karn.)(HC) PCIT v. Delhi International Airport P. Ltd. (2022) 138 taxmann.com 541 ( Karn)(HC) Editorial : Notice issued in SLP filed by Revenue, PCIT v. Delhi International Airport P. ltd. (2022) 287 Taxman 100 / 113 CCH 271 (SC)/Notice issued in SLP filed by Revenue , PCIT v. Delhi International Airport P. ltd. (2022) 289 Taxman 18 (SC)

S. 12AA : Procedure for registration-Trust or institution-Money laundering-Not doubted the charitable activities-Cancellation of registration is not valid [S. 12A].

CIT(E) v. Balaram Hanumandas Charitable Trust (2022) 287 Taxman 209/113 CCH 349 /(2023)456 ITR 438 (Cal.)(HC)

S. 12AA : Procedure for registration-Trust or institution-Deemed registration-Non-disposal of application under section 12AA within stipulated period of six months as provided in section 12AA(2) would not result in deemed grant of registration. [S. 12A, 12AA(2)]

Harshit Foundation Sehmalpur Jalapur Jaunpur v. CIT (2022) 447 ITR 372/287 Taxman 394/ 217 DTR 441/ 328 CTR 609/ 114 CCH 52 (SC) Editorial: Refer CIT v. Harshit Foundation Sehmalpur Jalapur Jaunpur (2022) 139 taxmann.com 55 (All)(HC), , CIT v. Muzafar Nagar Development Authority ( 2015) 372 ITR 209 (FB)) ( All )(HC), approved .

S. 12A : Registration-Trust or institution-Bogus earthquake relief donations-Cancellation of registration was up held-Review Petition filed against Supreme Court order dismissing SLP which was dismissed [S. 260A, Art. 136].

K. Varma Charitable Trust v. DIT(E) (2022) 287 Taxman 665/ 218 DTR 200 / 329 CTR 269 113 CCH 165 (SC). Editorial : K. Varma Charitable Trust v. DIT(E) (2022) 139 taxmann.com 17 (SC)

S. 10B : Export oriented undertakings-Gross total income-Deduction under section 10B is to be excluded first from profits of year, before set off brought forward unabsorbed depreciation pertaining export oriented unit [S. 32(2), 268A].

PCIT v. SKM Egg. Products Export India Ltd. (2022) 139 taxmann.com 134 (Mad.)(HC) Editorial: SLP of Revenue dismissed due to low tax effect, PCIT v. SKM Egg. Products Export India Ltd. (2022) 287 Taxman 289/ 114 CCH 190 (SC)

S. 10(23C) : Educational institution-Education-Amount spent on towards food, lodging etc. of trainers/trainees-Educational activities [S. 10(23C)(vi)].

Orissa Trust of Technical Education and Training v. CCIT (2022) 287 Taxman 616 (Orissa)(HC)

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Use of computer software through/distribution agreements-Payment did not amount to royalty for use of copyright in computer software-Not taxable in India-DTAA-India-USA. [Art. 12]

CIT(IT) v. Gracemac Corporation (2022) 287 Taxman 197/113 CCH 97 (Delhi)(HC).Editorial: Notice issued in SLP filed by the Revenue , CIT(IT) v. Gracemac Corporation (2023) 292 Taxman 241 ( SC)/. SLP of Revenue is dismissed , CIT (IT) v. Gracemac Corporation Golf View Corporate (2024) 301 Taxman 172 / 468 ITR 1 (SC)

S. 4 : Charge of income-tax-Carbon credit-Power generation-Capital receipt not liable to be taxed.

CIT v. Wescare (I) Ltd. (2022) 138 Taxmann.com 184 (Mad.)(HC) Editorial: Notice issued in SLP filed by Revenue, CIT v. Wescare (I) Ltd. (2022) 287 Taxman 93/113 CCH 273 (SC)

S. 237: Refunds- Refunds due but issue pending appeal in the Apex Court- Refund allowed.[S.240, Art , 226 ]

Amadeus IT Group SA v. ACIT (2022) 325 CTR 246 / 210 DTR 78( Delhi)(HC)