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. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Delay was due to crisis in company-No mala fide intention of evasion on part-Prosecution after a lapse of more than three years quashed. [S.133A]
SVSVS Projects Pvt. Ltd v. State of Telangana and Another(2025) 474 ITR 306 /172 taxmann.com 14 (Telangana) (HC) Editorial : SLP of revenue dismissed, ITO v. SVSVS Projects (P.) Ltd (2025) 304 Taxman 271 / 474 ITR 312 (SC)
S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Delay was due to crisis in company-No mala fide intention-Prosecution after a lapse of more than three years High Court quashing-Delay of 239 days-SLP dismissed on Supreme Court Special leave petition dismissed on ground of delay. [Art. 136]
ITO v. SVSVS Projects Pvt. Ltd. and others (2025) 474 ITR 312 /304 Taxman 271 (SC) Editorial : SVSVS Projects Pvt. Ltd. and Others v State of Telangana and Another(2025) 474 ITR 306 /172 taxmann.com 14 (Telangana) (HC)
S.271D: Penalty-Takes or accepts any loan or deposit-Share application money-Not a loan or deposit-Penalty under section 271D/271E deleted..[S. 269SS, 269T, 271E]
CIT v. Vamshi Chemicals Ltd [2024] 162 taxmann.com 906 / (2025) 474 ITR 422 (Cal)(HC)
S. 271C : Penalty-Failure to deduct TDS-Reasonable cause-Reliance on professional/legal opinions-Penalty deleted.[S. 201(1), 201(1A), 260A, 273B]
CIT v. Jindal Tractebel Power Co. Ltd., (2025) 474 ITR 477 (Karn) (HC)
S. 271B : Penalty-Failure to get accounts audited-Delay explained by searches/seizures-Quality of cause shown more important than length of delay. [S. 44AB, 132.]
Orkay Enterprises v. Dy. CIT, (2025) 474 ITR 503 (Bom) (HC)
S. 271(1)(c) : Penalty-Concealment-Defective notice-Not specifying the charge-Concealment of income-Inaccurate particulars of income-Non-application of mind-Order of Tribunal quashing the penalty was affirmed.[S. 260A, 274]
PCIT v. Jehangir H. C. Jehangir [2023] 155 taxmann.com 209 (Bom)(HC)
S. 264: Commissioner-Revision of other orders-Long term capital gains-Objections of the assessee was not considered-Order was quashed and set aside-Matter remanded. [S. 45, 48, Art. 226]
Mettupalayam Ramamoorthi Rathindran v. PCIT (2025) 474 ITR 120 (Mad)(HC)
S. 260A : Appeal-High Court-Substantial questions of law-No challenge to High Court order-Mistake of counsel-Counsel erroneously submitting that two of them covered against assessee by decision of Supreme Court-High Court disposing of appeal deciding third question alone in favour-Order of High Court set aside to enable restoration of appeal to High Court.[Art. 136]
Woodland (Aero Club) Pvt. Ltd. v. ACIT (2025) 474 ITR 322/171 taxmann.com 60 (SC) Editorial: Aero Club v. ACIT (2025) 474 ITR 320 (Delhi)(HC), set aside.
S. 254(1) : Appellate Tribunal-Duties-Non-resident-Permanent establishment (PE)-DTAA (India-USA)-Issue of PE not considered by Tribunal-Matter remanded to Tribunal to examine the matter afresh-DTAA-India-USA [S.90, 260A, Art. 5, 27]
Convergys Customer Management v. CIT, (2025) 474 ITR 439 (Delhi) (HC)