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.37(1): Business expenditure -Expenses to keep its status of the Company active was held to be allowable as business expenditure as business loss .[ S. 28(i) ]

Kesha Appliances Pvt. Ltd v. ITO ( 2018) 63 ITR ( Trib) 294 ( Delhi) (Trib)

S. 32: Depreciation – Option- Newly established industrial undertakings – Back ward areas –Additional question was admitted and the matter was remanded to the Tribunal to consider factual aspect [ S. 80HH, 260A(4)]

CIT v. Auto Mobile Corporation of Goa Ltd ( 2018) 405 ITR 310/164 DTR 168 ( Bom) (HC)

S. 11 : Property held for charitable purposes – Quality control accreditation of organisations -Application fees membership fees and fees for organising seminars-Entitle to exemption[ S. 2(15), 12 ]

Dy.CIT v. Quality Council of India ( 2018) 63 ITR ( Trib) (S.N.) 43 Delhi) ( Trib)

Advocate Act , 1961
S.7:Code of ethics – Dishonest practice – For misrepresentations before the Court, which should under any and all circumstances be dealt with the iron hand of the judiciary with zero tolerance for such blatantly unethical and mala-fide behaviour- Exemplary cost of Rs 10 lakh was to be paid to plaintiffs [ Contempt Courts Act , 1971 ]

Anand Agarwal v. Vilas Chandrakant Gaokar(Bom)(HC) , www.itatonline.org

Adjournment –Delay in filing affidavit of reply – Cost of Rs.4 , 50,000 / was levied .

Ram Nagar Trust No. 1 v. Mehtab L. Sheikh (Bom)(HC) , www.itatonline.org

Central Goods and Service Tax Act , 2017
GST Network: The regime is not tax friendly.

Abicor and Binzel Tecnoweld Pvt. Ltd. v. UOI( Bom)(HC) , www.itatonline.org

Service tax – Finance Act, 1994
S.65:Service-tax on maintenance of property-Under the MOFA, the builder/ developer is under a statutory obligation to look after the day-to-day upkeep, maintenance and repair of the property till conveyance to the co-op society. Such maintenance of the structure is not rendering a taxable service as per S. 65 (64) of the Finance Act, 1994

CST v. Shri. Krishna Chaitanya Enterprises(2019) 173 DTR 129 (Bom)HC) , www.itatonline.org/GST v.Green Valley Developers ( 2019) 173 DTR 129 (Bom)HC) , www.itatonline.org GST v.Kumar Beheary Rathi ( 2019) 173 DTR 129 (Bom)HC) , www.itatonline.org

Interpretation of taxing statutes — Beneficial Provision — Retrospective application.

CIT v. Manoj Kumar Singh. (2018) 402 ITR 238/ 303 CTR 294/ 167 DTR 179 (All) (HC)

Interpretation of taxing statutes — Similarity in language used in provisions.

CIT v. Swapna Enterprise (2018) 401 ITR 488 / 253 Taxman 531 /166 DTR 51/ 302 CTR 504 (Guj) (HC)

Interpretation of taxing statutes — Presumption of prospectivity of statute- Machinery provisions .

CIT v. Essar Teleholdings Ltd. (2018) 401 ITR 445 (SC) (HC)