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. 234B : Interest – Advance tax -Assessment order was set aside and refund of advance tax was granted ,interest could not be levied .

CIT v. Baby Marine Exports. (2018) 402 ITR 420/ 254 Taxman 375 / 163 DTR 503 / 303 CTR 287(Ker) (HC)

S. 234A : Interest – Default in furnishing return of income –Waiver of interest- Rejection of application was held to be valid [ S. 40(a)(ia) , 234B, 234C ]

Gaonkar Mines v. Addl. CIT (2018) 252 Taxman 158 (Karn.)(HC)

S. 234A : Interest – Default in furnishing return of income – Waiver – Capital gains – Circular only guideline having no overriding effect on statutory provision — Rejection of application for waiver of interest by Chief Commissioner was held to be proper . [ S. 45, 119 (2) , 143(1) (a) ]

C. V. Jayachandran v. CIT (2018) 401 ITR 484 (Ker) (HC)

S. 226 : Collection and recovery – Stay- PCIT & ACIT directed to pay personal costs for filing frivolous writ petition to challenge ITAT stay order.[ S. 220, 222,254(2A) ]

ACIT v. Epson India Pvt. Ltd ( 2018) 163 DTR 81 / 301 CTR 242 ( Karn) (HC)

S. 226 : Collection and recovery – Stay of proceedings – Deduction at source – Appeal pending before CIT(A)- Refusal to extend stay merely because the assessee had funds was held to be not proper , when the Board has given instructions that stay must be granted on paying 15% of tax in dispute when appeal is pending before CIT( A) .Assessee has paid 38% of demand [ S. 225 ]

Vodafone India Ltd. v. CIT (2018) 400 ITR 516/164 DTR 261 / 305 CTR 609 (Bom) (HC)

S. 226 : Recovery – Attachment of property – Settlement Commission’s order itself was not conclusive until the request, was dealt with and disposed of order had not attained finality, particularly in the light of the application filed by the assessee. The sale was not barred by limitation. [ S.245C, 245D(4) ,245I, Rule 68B of Schedule II ].

Rajiv Yashwant Bhale v.CIT (2018) 401 ITR 408 (Bom) (HC)

S. 225 : Collection and recovery – Stay of proceedings – Interim stay be granted on condition of payment of 15 Per Cent. of demanded tax

S-10 Health Care Solutions. v. ITO (2018) 402 ITR 33 (Mad) ( HC)

S. 225 : Collection and recovery – Stay – Once the CIT(A) concludes hearing the appeal, the stay application becomes infructuous. CBDT should investigate arm twisting measures, dehors application of the law, adopted by the Revenue for recovery of tax and take corrective measures to ensure AOs are not overzealous in recovering maximum revenue before 31st March.- CBDT was directed to take appropriate measure. [ S.115BBC, 220(6),226, 246A ]

Saibaba Sansthan Trust (Shirdi) v. UOI ( 2018) 403 ITR 283/ 164 DTR 187 / 255 Taxman 36 /302 CTR 230 (Bom) (HC) , www.itatonline.org

S.206AA: Requirement to furnish Permanent Account Number – where the non-resident payee is resident in a territory with which India has a Double Taxation Avoidance Agreement, the rate of taxation would be as dictated by the provisions of the treaty-DTAA-India- Singapore [ S.4, 5, 90, Art .12 ]

Danisco India Private Ltd. v. UOI ( 2018) 404 ITR 539/ 163 DTR 212/ 301 CTR 360/ 253 Taxman 500 (Delhi)(HC)

S. 201 : Deduction at source – Failure to deduct or pay – Charge of interest is mandatory even if recipient has paid for short deduction of tax . [ S. 194A ]

D. D Township Ltd. v. ITO (2018) 61 ITR 1 (Delhi) (Trib)