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. 268A : Appeal-Monetary limit-Lower than monetary limit fixed by Circular No. 3/2018 dated 11-7-2018-Appeal was same was dismissed. [S. 80IB(10), 271(1)(c)]

CIT v. Rudra Blades and Edges (P.) Ltd. (2020) 275 Taxman 364 (Mad.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-AO had taken a plausible view-Merely on ground that enquiry conducted by AO was inadequate revision is held to be not valid. [S. 14A]

CIT v. Chemsworth (P) Ltd. (2020) 275 Taxman 408 (Karn.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Transportation charges-cryptic order-Matter remanded. [S. 37 (1)]

CIT v. Rajmahal Silk (2020) 275 Taxman 150 (Karn.)(HC)

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay of four months-Pendency of rectification application-Matter remanded to the file of the CIT(A). [S. 154, 250, Art. 226]

Reena Agarwal v. UOI (2020) 275 Taxman 596 (Gauhati)(HC)

S. 249 : Appeal-Commissioner (Appeals)-Payment of admitted tax-Unless and until, assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted. [S. 249(4)(b)]

Pesco Beam Environmental Solutions (P.) Ltd. v. DCIT (2020) 275 Taxman 211 (Mad.)(HC)

S. 244A : Refund-Interest on refunds-Tax deducted by employer-Appellate Authorities have held that tax was not liable to be deducted-Entitle refund with interest. [S. 244A(1)(a)]

P.R. Ganapathy v. CIT (2020) 275 Taxman 279 (Mad.)(HC)

S. 234B : Interest-Advance tax-Non-Resident-Levy of interest is not liable. [S. 195]

DIT(IT) v. Texas Instruments Incorporated (2020) 275 Taxman 614 (Kern.)(HC)

S. 194C : Deduction at source-Contractors-Contractual work of up-linking and broadcasting programmes-Not technical services-Rightly deducted the tax as per section 194C of the Act-Provisions of Section 194J is not applicable. [S. 9(1)(vii), 194J]

CIT v. Media Word Wide (P) Ltd (2020) 275 Taxman 272 (Cal.) (HC)

S. 153A : Assessment-Search-Bad debt-No incriminating documents-Deletion of addition is held to be justified.

PCIT v. Rameshbhai Jivraj Desai (2020) 275 Taxman 522 (Guj.)(HC)

S. 148 : Reassessment-Service of notice-Notice to an authorised representative-Representative appeared before the Assessing Officer-Alternative remedy-Writ is held to be nor maintainable. [S. 147, 246, 292BB, Art. 226]

Chandrasekaran v. ITO (2020) 275 Taxman 452 (Mad.)(HC)