S. 254(1) : Appellate Tribunal-Duties-Research in the chamber-Order on basis of material not supplied-Royalty-Purchase of space Failure to deduct tax at source-Matter remanded to decide it fresh in accordance with law. [S. 9(1)(vii), 195, 201(1), 201(IA)]
Google India Private Ltd. v. CIT (2021) 435 ITR 284 / 201 DTR 129 / 320 CTR 622 (Karn.)(HC) Google Ireland Limited v. CIT (2021) 435 ITR 284 / 201 DTR 129/ 320 CTR 622 (Karn.)(HC) PCIT v. Google India Private Ltd. (2021) 435 ITR 284 / 201 DTR 129 / 320 CTR 622 (Karn.)(HC) Editorial : Order in Google India Pvt. Ltd. v. Addl. CIT (2017) 60 ITR 40 (SN) (Bang.)(Trib.), Google India Pvt. Ltd. v JCIT (2018) 194 TTJ 385 (Bang.)(Trib.) are set aside.
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. 254(1) : Appellate Tribunal-Duties-Tribunal has to follow decision of Co-ordinate Bench. [S. 10B]
Marmon Food and Beverage Technologies India (P.) Ltd. v. ITO (2021)435 ITR 327 / 205 DTR 153/ 323 CTR 455(Karn.)(HC) CIT v. GE India Technology Centre Pvt. Ltd. (2021) 435 ITR 327 / 205 DTR 153 /323 CTR 455(Karn.)(HC)S. 245R : Advance rulings-Application-Transfer of shares in Indian Company by Non-Resident Companies to another Non-Resident Company-On facts, transactions prima facie to avoid capital gains tax in India-Applications not maintainable. [S. 245Q, 245R(2)]
Capex Com Ltd., In Re (2021) 435 ITR 456 (AAR) Capex Communications Ltd., In Re (2021) 435 ITR 456 (AAR)S. 245D : Settlement Commission-Jurisdiction of Court-Doctrine of Forum Conveniens-Principal Commissioner and the Deputy Commissioners were with in jurisdiction of Karnataka High Court-Writ petition was dismissed on the ground of forum conveniens. [Art. 226]
Ess and Ess Infrastructure Pvt. Ltd. v. ITSC (2021) 435 ITR 671 / 281 Taxman 340/ 207 DTR 374/ 323 CTR 598 (Mad.)(HC)S. 245C : Settlement Commission-Settlement of cases-No full and true disclosure of income-Rejection of application is held to be valid. [S. 245D, Art. 226]
Sridhar Anand v. ITSC (2021) 435 ITR 435 / 280 Taxman 411 (Mad.)(HC)S. 245C : Settlement Commission-Settlement of cases-Subsequent offer of additional income-No full and true disclosure of income-Application is not valid. [Wealth-tax Act, 1957, S. 17, 22D(1)]
CWT v. ITSC (2021) 435 ITR 583 (Mad.)(HC)S. 245C : Settlement Commission-Settlement of cases-Failure to disclose full and true income-Additional income-Order admitting the application is held to be erroneous. [S. 132, 153A, 245D(4), Art. 226]
PCIT v. Rasi Seeds (P.) Ltd. (2021) 435 ITR 111/ 205 DTR 363/ 322 CTR 506 (Mad.)(HC)S. 245C : Settlement Commission-Settlement of cases-Not maintaining proper accounts-No finding that there had been full and true disclosure of income-Order of settlement commission is not valid-Writ is maintainable against the order passed u/s. 245C of the Act. [S. 245D, Art. 226]
CIT v. Akash Fertility Centre and Hospital (2021) 435 ITR 380 / 202 DTR 228 / 321 CTR 243 (Mad.)(HC) Editorial : Division Bench reversed in ,Akash Fertility Centre and Hospital v. CIT (2021) 438 ITR 240/ 206 DTR 1/ 322 CTR 240 (Mad) (HC)S. 245 : Refund-Set off of refunds against tax remaining payable-Demand which was stayed by orders of High Court and Appellate Tribunal-Adjustment of refund without intimation to the assessee is held to be not valid. [S. 143(1), Art. 226]
TATA Communications Ltd. v. UOI (2021) 435 ITR 632/ 320 CTR 686/ 281 Taxman 162 / 201 DTR 188(Bom.)(HC)S. 244A : Refund-Interest on interest-Tribunal was not right in allowing the interest on interest on interest. [S. 237]
CIT v. Upasana Finance Ltd. (2021) 435 ITR 172 / 282 Taxman 79 (Mad.)(HC)