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. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services -Non-Resident -Employees not found to stay in India for more than six months — Income not liable to tax in India — Apportionment of expenses – DTAA- India – Japan [ Art , 5, 7, 12 ]

Toshiba Corporation, In Re (2021) 431 ITR 414 (AAR)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Company providing advisory and consultancy services infield of real estate -Not having permanent establishment in India — Receipts not taxable as business income- DTAA- India- United Kingdom [ Art. 7, 13 ]

DTZ Debenham Tie Leung, In Re (2021) 431 ITR 626 (AAR)

S. 9(1)(i): Income deemed to accrue or arise in India – Business connection -British Virgin Islands by company registered in Jersey — Value of shares transferred in India less than 50 Per Cent. — Income from transfer of shares not subject to tax in India -Foreign company- Minimum alternate tax – Companies not required Registration in India – Not liable to minimum alternative tax. [ S. 115JB ]

Copal Partners Ltd., In Re (2021) 431 ITR 379/ 200 DTR 401/ 320 CTR 528 (AAR)

S. 254(1) : Appellate Tribunal- Powers-Conditional remand without reasons – Held to be not proper – Power of Assessing Officer cannot be curtailed [ S. 14A, 143 (3) ]

CIT v. Thiru Arooran Sugar Ltd. (No. 1) (2020) 275 Taxman 428 / (2021) 431 ITR 347 (Mad)(HC) CIT v .Thiru Arooran Sugar Ltd. (No. 2) (2020) 275 Taxman 428 / (2021) 431 ITR 352 (Mad) (HC)

S. 281B : Provisional attachment -Debatable issue – Quantum of tax being high cannot be ground for attachment — Order unsustainable [ S.28 (ii)(a),28(iv), 246A, Art , 226 ]

Abul Kalam v. ACIT (2020) 272 Taxman 467/ 194 DTR 379/ 317 CTR 477 / (2021) 431 ITR 395 (Cal)(HC)

S. 143(3) : Assessment – No violation of principle of natural justice – Alternative remedy is available – Writ is held to be not maintainable [ S.156 , 281B, Art , 226 ]

Abul Kalam v. ACIT (2020) 272 Taxman 467/ 194 DTR 379/ 317 CTR 477 / (2021) 431 ITR 395 (Cal)(HC)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Scope of Explanation 2(a) – Mere lack of necessary enquiries cannot lead to revision- Reassessment is held to be bad in law . [ S.11, 12, 13 ]

JRD Tata Trust v. JCIT (2021) 85 ITR 431 (Mum)( Trib.)

S. 253 : Appellate Tribunal – Power to condone delay – delay of 654 condoned. [ S. 253 (5), 254 (1)]

Vijayeta Buildcon Pvt. Ltd vs. ACIT (2021) 186 ITD 493 / 123 taxmann.com 133 (Jaipur)( Trib.)

S. 194C: Deduction at source – Contractors – Payments for maintenance charges – No failure to deduct tax.[ S.194I , 201(1), 201( 1A)]

Kapoor Watch Company (P) Ltd v. ACIT (2021) 209 TTJ 793/ 198 DTR 97/ 85 ITR 32 (Delhi) (Trib)

S. 153C : Assessment – Income of any other person – Search and seizure – Disallowance of expenses – the scope of making assessment of total income in an unabated assessment proceedings is limited – can be only of income that is not disclosed and which is detected or which emanates from material found in search of some other person and which relate to the Assessee. [ S.132 ]

Shree Lakshmi Venkateshwara Minerals v. Dy. CIT(2021)186 ITD 695 (Bang)(Trib)