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. 263 : Commissioner-Revision of orders prejudicial to revenue- Export of computer software-Development of software at client’s site outside India-Assessing Officer taking one of two plausible views-Revision is held to be not valid. [S. 10A]

CIT v. Aztec Software Technology Ltd. (2020) 428 ITR 245/ 275 Taxman 206 (Karn.)(HC)

S. 260A : Appeal – High Court -Refusing to frame question as substantial question of law – High Court cannot review its decision.

CIT v. V. M. Salgaonkar Brothers Pvt. Ltd. (2020) 428 ITR 386 / 317 CTR 529 / 195 DTR 241/( 2021) 277 Taxman 469 (Bom.)(HC)

S. 260A : Appeal-High Court -Monetary Limit-Case not falling within exception-Appeal not maintainable.

PCIT v. Solan District Truck Operators Transport Co-Operative Society (2020) 428 ITR 264 / 274 Taxman 397 (HP)(HC)

S. 260A : Appeal-High Court-Monetary limit-Notification dated 11-7-2018 of Central Board Of Direct Taxes-Case not falling within Exception-Appeal not maintainable. [S. 253, 254(2)]

PCIT v. Ambuja Darla Kashlog Mangoo Transport Co-Operative Society (2020) 428 ITR 94 / 269 Taxman 618 / 317 CTR 363 / 195 DTR 99 (HP)(HC)

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Assess ability of capital gains-New plea could not have been considered by the Tribunal-Re assessment-Limitation- Reassessment proceedings were not barred by limitation-Matter remanded to the Assessing Officer. [S. 149, 150, 254(1)]

CIT v. Emgeeyar Pictures P. Ltd. (2020) 428 ITR 341 / 317 CTR 148 / 194 DTR 273 / (2021) 276 Taxman 335 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Order passed without considering submission that case was covered by earlier decisions of Tribunal-Matter remanded. [S. 273B]

M. Palani Adaicalam v. ACIT (2020) 428 ITR 47 / ( 2021) 277 Taxman 176(Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties Reassessment-After the expiry of four years-Non speaking order by the Appellate Tribunal-Matter remanded. [S. 50B, 147, 148, 253]

CIT v. Hyundai Motor India Ltd. (2020) 428 ITR 539 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Accumulation of income-Failure by Tribunal to consider relevant facts-Matter remanded to Tribunal. [S. 11(2), 253 Form No. 10]

CNN Educational Trust v. ITO (2020) 428 ITR 312 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Claims though not raised in return or revised return-Appellate Authorities must consider the claim if facts are on record-There is no estoppel in taxation law- Contradictory claim can be raised. [S. 250]

Areva T & D India Ltd. v. CIT (2020) 428 ITR 1 / 317 CTR 633 / 195 DTR 361 (Mad.)(HC)

S. 254(1) : Appellate Tribunal-Duties-Infrastructure Facility-Container Freight Station-Part of Inland Port-Tribunal cannot ignore Decision of Co-Ordinate Bench-Order of the Tribunal is not interfered with-The Assessing Officer is directed to follow the order of the Tribunal. [S. 80IA(4)(i), 253]

A. S. Shipping Agencies Pvt. Ltd. v. Dy. CIT (2020) 428 ITR 38 (Mad.)(HC)