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. 195 : Deduction at source-Non-resident-Wholly Owned Mauritius subsidiary of International Cricket Council-Payment for availing of rights in respect of grant of tickets, boards and branding etc-Neither royalty nor fees for technical services-Not liable to deduct tax at source- Payments as regards games played in India subject to withholding tax at rates in force at relevant times-DTAA-India-Mauritius. [S. 10(39), 115A(1)(b)(AA), 115BBA, 194E, Art. 7, 12]

LG Electronics India P. Ltd., In Re (2021) 433 ITR 332 / 199 DTR 241 / 319 CTR 449 / 281 Taxman 415(AAR)

S. 153 : Assessment-Limitation-Order giving effect to appellate order -Matter remanded to Principal Commissioner to consider all issues and pass fresh orders. [S. 153(5), 244A, 250, Art. 226]

Salsette Catholic Co-Operative Housing Society Ltd. v. ACIT (2021) 433 ITR 259 / 202 DTR 160/(2022) 328 CTR 488 (Bom.)(HC)

S. 147 : Reassessment-After the expiry of four years-Method of accounting-Contractor-Percentage completion of method-Mere claim is not sufficient-Documents to support the claim was not submitted-Notice is held to be valid. [S. 148, Art. 226]

Durr India Pvt. Ltd. v. ACIT (OSD) (2021) 433 ITR 48 (Mad.)(HC)

S. 147 : Reassessment-After the expiry of four years-Rejection of application by non-application of mind-Order set aside and remanded to the Assessing Officer. [S. 148, Art. 226]

Chetan Engineers v. ACIT (2021) 433 ITR 143 (Guj.)(HC)

S. 144 : Best judgment assessment-Requested to file its objections-Order passed with in two days of reply-Matter remanded to Assessing Officer. [S. 142(1), 143(2), Art. 226]

Dwaraka Balaji Developers v. PCIT (2021) 433 ITR 46 (Telangana) (HC)

S. 139 : Return of income-Covid-19 Extension of dates for filing returns and tax audit reports-Directions issued to Central Board Of Direct Taxes to consider representation. [S. 119, Art. 226]

Dehradun Chartered Accountants Society v. UOI (2021) 433 ITR 79 / 198 DTR 57 / 319 CTR 57 (Uttarakhand)(HC)

S. 139 : Return of income-Condonation of delay-Rejection of condonation of delay by the PCIT was held to be not justified-Order of single judge is affirmed with modification-Matter remanded to PCIT [S. 119(2)(b), Art. 226]

PCIT v. Navanidhi Vividhoddesha Sahakara Sangha Ltd. (2021) 433 ITR 177 / 202 DTR 409 / 321 CTR 630(Karn.)(HC)

S. 132 : Search and seizure-Cash seized by police-Handed over to Income-Tax Authorities-Issue of warrant of authorization and retention. of cash-Held to be invalid. [S. 132A, 132B, Art. 226, 300A]

Mectec v. DIT (Inv.) (2021) 433 ITR 203 / 198 DTR 157 / 319 CTR 95 / 278 Taxman 214 (Telangana)(HC) Vipul Kumar Patel v. UOI (2021) 433 ITR 203 / 319 CTR 95 / 198 DTR 157 / 278 Taxman 214 (Telegana) (HC)

S. 92CA : Reference to transfer pricing officer-Transfer pricing-Arm’s length price-Limitation-Order passed by TPO on 1-10-2019 for barred by limitation by one day. [S. 92CA(3), 92CA(3A), 144C, 153, Art. 226]

Pfizer Healthcare India (P.) Ltd. v. JCIT (2021) 433 ITR 28 / 201 DTR 367 / 320 CTR 812 / 124 taxmann.com 536 (Mad.)(HC).Editorial: Affirmed by Division Bench, DCIT (TP)v. Saint Gobain India Pvt. Ltd. (2022) 444 ITR 636 (Mad) (HC)

S. 80P : Co-operative societies-Banking business-Entitle to exemption. [S. 80P(2)(a)(i)]

Tellicherry Public Servants Co-operative Bank Ltd. v. CIT (2021) 433 ITR 60 / 110 CCH 210 (Ker.)(HC)