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S. 4 : Filing of declaration and particulars to be furnished – – Withdrawal application is allowed – Given liberty to restore this appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 was not in favour of assessee . [ S.254 (1)
CIT v. Rikhabchand Vinod Kumar (2021) 277 Taxman 431 (Mad.)(HC)The Direct Tax Vivad Se Vishwas Act, 2020.
S. 4 : Filing of declaration and particulars to be furnished – Remand of matter – Withdrawal application is allowed – Given liberty to restore this appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 was not in favour of assessee
CIT v. J. Ashok Kumar (2021) 277 Taxman 434 (Mad.)(HC)Direct Tax Vivad Se Vishwas Act, 2020
S. 4 : Filing of declaration and particulars to be furnished – Withdrawal application is allowed – Given liberty to restore this appeal in event ultimate decision to be taken on declaration filed by assessee under section 4 was not in favour of assessee [ S. 54F ]
Chokkalingam Sudhakar v. Dy. CIT (2021) 277 Taxman 312 (Mad.)(HC)S. 147 : Reassessment – Book profit – No failure to disclose material facts – With in four years – Change of opinion – Reassessment is held to be bad in law . [ S.14A, 115JB , 148 ]
Dy .CIT v. Jamnalal Sons ( P )Ltd ( 2020 ) 189 DTR 69/ 203 TTJ 1008 ( Nag) ( Trib ) Dy.CIT v. Bachhraj Bhavan ( 2020 ) 189 DTR 69/ 203 TTJ 1008 ( Nag) ( Trib )S. 271G : Penalty – Documents – International transaction – Transfer pricing –Failure to maintain documents – Levy of penalty is held to be not justified . [92C(1), 92CA, 92D, 92D(1)]
Dy .CIT v. Arjav Diamond India (P) Ltd ( 2020) 187 DTR 59/ 203 TTJ 771 ( Mum)( Trib)S. 271(1)(c) : Penalty – Concealment – Failure to deduct tax at source – Transfer pricing adjustments- Explanation 7- Deletion of penalty is held to be justified . [ S.92C ]
ITO v. Tianjin Tianshi India P. Ltd. (2020) 189 DTR 26 / 205 TTJ 107 (Delhi)(Trib.) ITO v. Tianjin Tianshi India P. Ltd. (2020) 189 DTR 26 / 205 TTJ 107 (Delhi)(Trib.)S. 246A : Appeal – Commissioner (Appeals) – Appealable orders –Dismissal of appeal – CIT (A) is directed to decide the appeal on merits . [ S.234E, 250 ]
Total Transport Systems Ltd v. ITO ( 2020) 187 DTR 53/ 203 TTJ 385 (Bang )(Trib)S. 206C : Collection at source – Trading – Alcoholic liquor – Forest produce – Scrap – Levy of interest – Merely because the form No 27 filed by the assessee was incomplete levy of interest is not justified . [ S.201(IA , 206 (7) )
Rajasthan State Mines & Minerals Ltd v. ACIT ( 2020) 187 DTR 217 /207 TTJ 764 ( Jodhpur ) ( Trib)S. 154 : Rectification of mistake – Review is not possible – Ascertain the correct and true nature of expenses – Rectification is held to be bad in law [ S. 37 (1) , 143 ( 3) ]
Dy. CIT v. Haryana Ware housing Corporation (2020) 188 DTR 360 / 204 TTJ 265 (Chd.) (Trib.)S. 153D : Assessment – Search – Approval -Information through RTI – Approval not obtained – Order is bad in law [ S.143(3), 153A ]
Ajay Sharma v. Dy. CIT (2020) 187 DTR 132 / 204 TTJ 281 (Delhi)(Trib.)