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. 14A : Disallowance of expenditure – Exempt income – No exempt income received during year — Disallowance cannot be made [ R.8D ]

Dy. CIT v. Hind Industries Ltd. (2020)79 ITR 1 / (2021 ) 186 ITD 272(Delhi) (Trib)

S. 14A : Disallowance of expenditure – Exempt income – No income exempt from tax received in relevant previous year —Disallowance cannot be made .[ R.8D(2)(iii) ]

Dy. CIT v. Coffee Day Global Ltd. (2020) 79 ITR 322 (Bang) (Trib)

S. 11 : Property held for charitable purposes – Providing facilities to tourists and pilgrims coming to Kurukshetra – No commercial element in activities- Entitle to exemption [ S.2(15) 12 ]

JCIT (OSD)(E ) v. Kurukshetra Development Board (2020) 181 ITD 465 /79 ITR 31 / 208 TTJ 234(Chd) (Trib)

S. 10B: Export oriented undertakings – Books of account – No requirement to maintain separate books of account- Exemption allowable at source and not after computation of gross total income

ACIT v. Niit Technologies Ltd. (2020)79 ITR 60 ( Delhi) (Trib)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services -Management services to associated enterprise —Matter remanded to the Assessing Officer – Services of corporate guarantee not services of managerial, technical or consultancy services – Education cess and secondary and higher education Cess — Not applicable while taxing income on gross basis under tax treaty —
DTAA- India -France – Reimbursement of expense -Matter remanded to the Assessing Officer . [ S.92C, Art. 13(3) ]

Jcdecaux S. A. v. ACIT (2020) 79 ITR 222( Delhi ) (Trib)

S. 2(22)(e):Dividend – Deemed dividend-Advances given for business purpose — Not assessable as deemed dividend

Dy.CIT v. International Land and Developers P. Ltd. (2020) 79 ITR 441 ( Delhi) (Trib)

Central Excise Tariff Act , 1985

S.3 : Levy of duty -Emergency power of Central Government to increase duty of excise – Classification- 100% pure coconut oil in small packing-classifiable under HSN code 15.13-Department classified the packs below 2kg. as “hair oil” under HSN 33.05-classification issues to be resolved based on Rules for interpretation, Chapter Notes, Supplementary Notes, circulars/instructions issued by CBEC and other authorities-Amendment in Central Excise Tariff Heading Act, 1985 w. e. f. 28-02-2005 realigning the tariff headings with HSN-Explanatory Notes under HSN not included in amended CET-whether to be considered-applicability of common parlance test-whether necessary-Difference of opinion in two judges- matter referred to Larger Bench.[ Central Excise Tariff Act , 1985 , Medical and Toilet Preparations Excise Duties Act , 1955 , S.2 , Standards of Weights and Measures ( Packaged commodities ) Rules , 1977, Uttar Pradesh Sales Tax Act , 1948 , S,37B ]

CCE v Madhan Agro Industries India Pvt . Ltd. ( 2018) 67 GST 147 (SC) /( 2018) 15 SCC 733 / MANU/SC/0371/ 2018

Railways Act, 1989

S.124A:Compensation on account of untoward incidents – Passenger falling from running train while travelling on valid ticket, entitle to compensation – Authority shall be liable to pay compensation unless negligence on part of deceased is proved beyond reasonable doubt [S.123,124,154]

Jameela v. UOI AIR 2010 SC 3705

Negotiable Instruments Act, 1881

S.138: Dishonor of cheque for insufficiency , etc , of funds in the account – – Cheques issued in pursuance of agreement to sell is also a duly enforceable debt or liability.

Ripudaman Singh v. Balkrishna (2019) AIR SC 1625/ MANU/SC/0412/2019

Negotiable Instruments Act, 1881

S. 138:Dishonour of cheque for insufficiency , etc. of funds in the account – Notice sent by registered post – Meaning of service by post- Correctly addressing the drawer of the cheque – Mandatory requirement of issue of notice in terms of clause (b) of proviso to Section 138 stands complied with. [General Clauses Act 1897 , S.27 , Indian Evidence Act,1872, S .114 ]

C.C. Alavi Haji v. Palapetty Muhammed (2007) 6 SCC 555