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)(vi) : Income deemed to accrue or arise in India – Royalty – Import of software -Held to be royalty .

Infineon Technologies India ( P) Ltd v .Dy CIT (2019) 112 taxmann.com 401 ( Karn) (HC) Editorial : SLP is granted Infineon Technologies India ( P) Ltd v .Dy CIT ( 2020) 269 Taxman 52 / 113 taxmmann.com 167 (SC)

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – Licence embedded software – Not royalty – Assessable as business income [ S.28(i) ]

CIT ( IT) v. Bently Nevada LLC ( 2020) 114 taxmann.com 101 ( Delhi ) (HC) Editorial: SLP of revenue is dismissed CIT ( IT) v. Bently Nevada LLC ( 2020) 270 Taxman 95 / 114 taxmann.com 102 (SC)

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – High Court has not decided on merit – Matter remanded- OECD Model Convention . [ Art, 12 ]

Intel Technology India (P) Ltd v .CIT (IT) ( 2020) 121 taxmann.com 130 (SC)

S. 9(1)(i): Income deemed to accrue or arise in India – Business connection – Survey fees paid outside India –Service rendered outside India – Not liable to deduct tax at source [ S.195 ]

CIT v. United India Insurance Co ( 2019) 111 taxmann.com 217 (Mad) (HC) Editorial: SLP is granted to the revenue , CIT v. United India Insurance Co ( 2020) 117 taxmann.com 849/ 273 Taxman 187 SC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Trail for more than one offence-Offences and Prosecution-Undisclosed foreign asset-Three different complaints based on same transaction- Single prosecution to be conducted. [Code of Criminal Procedure, 1973, S.220,300, Constitution of India, Art .20(3), Indian Penal Code, S.71, General Clauses Act, S.26]

Paraminder Singh Kalra v. CIT (2020) 429 ITR 577/196 DTR 433/ (2021) 318 CTR 211 / 279 Taxman 316(Delhi)(HC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Application pending before Settlement Commission-Does not Bar Criminal Prosecution. [S. 245C, 245D, 276C, 277, Indian Penal Code, 1860, S. 417]

Angels Immigration And Educational Consultants Pvt. Ltd. v. UOI (2020) 429 ITR 1 / ( 2021) 199 DTR 78/ 319 CTR 435 (P&H)(HC)

S. 271(1)(c) : Penalty-Concealment-Notice not specifying the charge -Mere disbelieving of explanation is not sufficient- levy of penalty is held to be not valid. [S. 274]

Kaveri Associates v. ACIT (2020) 429 ITR 40 / 275 Taxman 545 (Karn.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Assessment passed after due verification by Assessing Officer-Not erroneous. [S. 40A(2)(b), 142(2A)]

PCIT v. N. K. Proteins Ltd. (2020)429 ITR 493 (Guj.)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order Giving effect to order of commissioner in revision-Assessing Officer cannot traverse beyond directions of commissioner-Order of Tribunal is affirmed. [S. 143(3), 254(1)]

CIT v. Lakshmi Machine Works Ltd. (2020) 429 ITR 464 (Mad.)(HC)

S. 260A : Appeal-High Court-Monetary limits-Revision by commissioner-Appeal not maintainable. [S. 263, 268A]

PCIT v. Vinodbhai Ranchhodbhai Parekh (2020) 429 ITR 225 / 316 CTR 346 / 188 DTR 284(Guj.)(HC)