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. 254(1) : Appellate Tribunal – Duties- Allowing the expenditure without examining the evidence – Perverse order – Matter remanded .[ S.37 (1), 132,153A ]

CIT v. Anantha Refinery Pvt. Ltd. (2021) 431 ITR 64 / 319 CTR 205/ 198 DTR 241 / 278 Taxman 208 (Karn) (HC)

S. 254(1) : Appellate Tribunal – Duties- Business expenditure — Commission payments — Order passed without considering the material and application of mind -Matter remanded to Tribunal

B. Fouress (P.) Ltd v. Dy. CIT (2021) 431 ITR 344/ 279 Taxman 412 (Karn)(HC)

S. 246A : Appeal – Commissioner (Appeals) – Appealable orders -Mandatory E-Filing of appeal – Manual appeal filed in time but E-Filed with delay — Appellate Tribunal remanding matter with direction to condone the delay – Order of Appellate Tribunal is affirmed .[ R.45]

CIT v. Annapurani Hariharan( Smt.) (2021) 431 ITR 213 (Mad)(HC)

S. 245R : Advance rulings – Transaction include more than one related transaction – Payment for offshore supply made outside country in foreign currency — Income did not accrue or arise in India – Employees who had signed contracts not dependent agents —Income from offshore supply of equipment not taxable in India – DTAA – India -Japan- No power to review order — Department not raising objection at time of admission of application — Authority cannot review order of admission. [ S . 9(1)(1), 245N(a), General Clauses Act, 1897, S. 13, ITRule , 44E(4), Art, 5 ]

Nippon Steel Engineering Co. Ltd., In Re (2021) 431 ITR 453 (AAR)

S. 245R : Advance rulings Non-Resident —Capital gains – Proposed transfer without consideration – Liability To Tax On Capital Gains Arises In Hands Of Transferor — Tax Leviable In India On Capital Gains From Alienation Of Indian Shares — Tax Required To Be Deducted At Source- DTAA-India – Switzerland [ S.9(1)(i), 45, 47 (ii), 92B,195, Art, 23(1)(b)]

Mettler Toledo Gmbh, In Re (2021) 431 ITR 87 (AAR)

S. 245R : Advance rulings – Application – Maintainability — Pendency of proceedings – Notice under Section 143(2) issued prior to filing of application – Application not maintainable —Issue pending in single year renders application for another ineligible for admission [ S.80IA, 143(2), 245R (2)]

Graphite India Ltd., In Re (2021) 431 ITR 597 /198 DTR 233/ 319 CTR 148 / 279 Taxman 371(AAR)

S. 245 : Refund- Set off of refunds against tax remaining payable – Stay of recovery proceedings -Prior intimation regarding proposed adjustment

TSI Business Parks Hyderabad Pvt. Ltd. v .ADIT (CPC ) (2021) 431 ITR 654/ 201 DTR 171/ 320 CTR 642/ 278 Taxman 297 (Telangana) (HC)

S. 234D : Interest on excess refund – Provision applicable only from 1-6-2003.

CIT v. S. R. A. Systems Ltd. (2021) 431 ITR 294/ 199 DTR 57/ 320 CTR 511/ 280 Taxman 164 (Mad)(HC)

S. 220 : Collection and recovery – Assessee deemed in default – Waiver of interest -All three conditions to be satisfied cumulatively — Order rejection of waiver is held to be justified [ S. 132, 153A, 153C,220(2A), 234A, 234B, 234C , Art .226 ]

G. Soman v. ACIT (2021) 431 ITR 369/ 198 DTR 340/ 320 CTR 556/ 278 Taxman 135 (Ker)(HC)

S. 194H : Deduction at source – Commission or brokerage – Credit card holder-Transactions on principal to principal basis – Not liable to deduct tax at source [ S.40(a)(ia ) ]

CIT v. Corporation Bank (2021) 431 ITR 554/ 277 Taxman 207 / 204 DTR 92 (Karn) (HC)