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. 260A : Appeal-High Court-Territorial Jurisdiction of High Court- Precedent-Assessed in Karnataka-Appeal decided by Mumbai Tribunal-Bombay High Court has no jurisdiction to decide the appeal. [S. 147, 148, Art. 142, 226, 227]

CIT v. MD Waddar and Co. (2020) 429 ITR 451/317 CTR 713/196 DTR 33 /(2021 ) 277 Taxman 558 (Bom.)(HC)

S. 245R : Advance rulings-Application-Applying for nil tax withholding certificate-No proceeding pending-No bar on application-Matter examined in proceedings under section 195 or under Section 197-Applications maintainable-Capital gains-Transfer of shares- Mauritius Company of shares in Singapore company to Luxembourg Company-Singapore Company Holding Shares In Subsidiaries In India -Application is maintainable-Tax Avoidance-See-through Entities to avail of benefits of Double Taxation Avoidance agreement between India and Mauritius-No strategic Foreign Direct investment in India-Arrangement a preordained transaction created for Tax Avoidance purpose-Application not maintainable DTAA-India –Mauritius. [S. 195, 197]

Tiger Global International Ii Holdings, Mauritius, In Re (2020) 429 ITR 288 /116 taxmann.com 878 / 189 DTR 90 / 315 CTR 160 (AAR)/Editorial:Tiger Global International III Holdings v. AAR (2024)468 ITR 405/ 165 taxmann.com 850 (Delhi)(HC) Tiger Global International II Holdings v. AAR (2024)468 ITR 405/ 165 taxmann.com 850 (Delhi)(HC) Tiger Global International IV Holdings v. AAR (2024)468 ITR 405/ 165 taxmann.com 850 (Delhi)(HC)

S. 245D : Settlement Commission-Principles of natural Justice- Search and seizure-Block assessment. [S. 132, 158BC, 158BD, Art. 226]

PCIT v .Income-Tax Settlement Commission (I. T. And W. T.) (2020) 429 ITR 143 (Cal.)(HC)

S. 241A : Refund- Withholding of refund in certain cases-Orders set aside and authorities directed to reconsider whether refund amount or part thereof liable to be withheld. [S. 143(1), 264, Art. 226]

Louis Dreyfus Company India Pvt. Ltd. v PCIT (2020) 429 ITR 346 (Delhi)(HC)

S. 234A : Interest-Default in furnishing return of income-Assessment consequent on order of remand-Interest payable. [S. 2(8), 143(3) 144]

Mahesh Investments v. ACIT (2020) 429 ITR 284/196 DTR 284/(2021) 277 Taxman 161 / 323 CTR 116(Karn.)(HC)

S. 194I : Deduction at source-Rent-Lump sum paid for getting long lease-Not rent-Tax not deductible at source on such payment.

Nagarjuna Oil Corporation Ltd. v. ACIT (2020) 429 ITR 562/ (2021) 277 Taxman 457 (Mad.)(HC)

S. 161 : Liability of representative assessee-Trustee-Beneficiaries to share benefit as per their investment-Shares determinable. [S. 4, 5, 164]

CIT v. TVS Shriram Growth Fund (2020) 429 ITR 440/ 121 taxmann.com 238/ (2021) 197 DTR 99 / 277 Taxman 41(Mad.)(HC)

S. 158BB : Block assessment-Tribunal deleting the addition is held to be not valid-Order of Tribunal not based on facts-Order perverse and gives rise to substantial question of law. [S. 132, 158BH, 260A]

PCIT v. Rakesh Sarin (2020) 429 ITR 186/(2021) 197 DTR 99/ 319 CTR 73 (Mad.)(HC)

S. 147 : Reassessment-Failure to disclose material facts-Writ is held to be not maintainable. [S. 148 , Art . 226]

Seshasayee Paper and Boards Ltd. v. ACIT (2020) 429 ITR 107/192 DTR 49 / 316 CTR 196 (Mad.)(HC)

S. 147 : Reassessment-Subsequent information from documents impounded during survey of cash transactions- Reassessment proceedings valid. [S. 133A ,148 Art. 226]

Sanjay Agrawal v. PCIT (2020) 429 ITR 233 (Chhattisgarh)(HC)