S. 11 : Property held for charitable purposes-Educational institution-Additional evidence admitted-Matter remanded to the Assessing Officer for re-examination. [S. 2(15), 10(23C)(iiiab)]
Institute of Chemical Technology v. ITO (2020) 203 TTJ 590 (Mum.)(Trib.)
Digest of case laws
Online digest of latest case laws
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. 11 : Property held for charitable purposes-Holding exhibition-Trust having surplus in one year did not change character of trust to business or profit making entity-Entitle to exemption. [S. 2(15)]
Credai-Pune Metro v. ITO (2020) 207 TTJ 1028 (Pune)(Trib.)S. 11 : Property held for charitable purposes-Non filing of audit report online-The requirement is directory not mandatory-exemption u/s. 11 is allowed. [S. 12A, 154, Form No. 10B]
ITO v. Society for Education Conscietisation Awareness & Training (2020) 190 DTR 370 / 205 TTJ 981 (Jodhpur) (Trib.)S. 11 : Property held for charitable purposes-Voluntary contributions-Transaction with related party at arm’s length-Exemption cannot be denied. [S. 2(15), 12, 13(2)(g)]
Dy.CIT v. Shri Ramdoot Prasad Sewa Samiti Trust (2020) 189 DTR 323 / 205 TTJ 435 (Jaipur)(Trib.)S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-No Permanent Establishment during relevant assessment year for activities relating from which Assessee had earned revenue-could not be taxed as business profit carried out through PE in India-Appeal Allowed-DTAA-India-Spain. [S. 90, Art. 13(4)]
Idiada Automotive Technology v. Dy.CIT (2020) 206 TTJ 114 (Delhi)(Trib.)S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Indian representative office and the bank itself are one unit-They are taxed only once-DTAA-India-German. [S. 2(31), 253, Art.7, 11]
DZ Bank AG-India Representative v. Dy.CIT (2020) 196 DTR 209 / 208 TTJ 1081 (Mum.)(Trib.)S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping business-Invocation of article 24 of India-Singapore DTAA not justified-Exemption under article 8 is allowed-DTAA-India-Singapore. [S. 44B, 172, Art. 8, 24, Singapore Income-tax Act, S 13F]
Bengal Tiger Line PTE Ltd. v. Dy.CIT (2020) 196 DTR 305 / 208 TTJ 1125 (2021) 188 ITD 397 (Pune)(Trib.)S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Explanation 7 to section 9(1)(i) has a retrospective effect-Sale proceeds of shares of foreign company which held investment in India is not taxable. [S. 5]
Augustus Capital Pte Ltd. v. Dy. CIT (2020) 196 DTR 289 / 208 TTJ 1177 (Delhi)(Trib.)Constitution of India
Art. 224A: Appointment of retired judges at sittings of High Courts – Appointment of Ad hoc Judges – To clear backlog of cases pending in High Courts crossed 57 lakhs with ratio of vacancies of 40% – General guidelines to excise power in transparent manner .
Consumer Protection Act , 2019
S. 101 :Power of Central Government to make rules -Appointment of Judicial Members -Adjudicating Members – State Consumer Commission-District Consumer Forums- Tribunals-Appointment Process, Minimum experience- 20 years for appointment of President and 15 years for members of state Commission- Unconstitutional and violative of Article 14 of the Constitution of India- Advocate with 10 years of experience at the Bar eligible for appointment as Members in Tribunals- Rules-Struck down -[ Consumer Protection Rules, 2020, Rule 6 3(2)(b), 4(2)(c), 6(9), Art , 14 ]
Vijaykumar Bhima Dighe v. UOI (2022) 3 Bom CR 110/(2022) 3 MhLJ 302 ( Bom ) (HC) www.itatonline .org