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. 260A : Appeal – High Court -Territorial jurisdiction of High Court — Assessment order and penalty order passed by Assessing Officer at New Delhi — First Appeal adjudicated by Commissioner (Appeals), New Delhi and second appeal by Tribunal at New Delhi — Punjab and Haryana High Court has no Territorial jurisdiction to adjudicate appeal .[ S.80HHC,271(1)(c ) ]
CIT v. Nectar Lifescience Ltd. (2018) 405 ITR 566 (P&H) (HC)
S. 260A : Appeal – High Court -Limitation — Condonation of delay — Failure by Department to remove office objections despite extension -Reason of administrative difficulty — Delay cannot be condoned .
CIT v. Airlift (India) Pvt. Ltd. (2018) 405 ITR 487 (Bom) (HC)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Tribunal has no power to recall order and pass an entirely different order . [ S.254(1) ]
CIT v. U. S. Srivastava Memorial Educational Society. (2018) 405 ITR 546 (All) (HC)
Constitution of India – Jurisdiction
Art.226:High Court — Territorial Jurisdiction of High Court — Company having Registered Office in Delhi —Notice to Non-Executive Chairman in Chennai — Chennai High Court has Jurisdiction to consider Writ petition by non-executive Chairman [ S.2(35) , 276B ,278AA]
Kalanithi Maran v. UOI (2018) 405 ITR 356/ 256 Taxman 260/ 304 CTR 17 / 168 DTR 385 (Mad) (HC)
S. 276B : Offences and prosecutions – Failure to pay to the credit tax deducted at source -Non-Executive Chairman is not involved In Day-To-Day affairs of company — Managing Director admitting Liability and entering into negotiations with revenue — Prosecution of Non-Executive Chairman is held to be not valid . [ S.2(35) ,278AA]
Kalanithi Maran v. UOI (2018) 405 ITR 356/ 256 Taxman 260/ 304 CTR 17 / 168 DTR 385(Mad) (HC)
S.56:Income from other sources — Business income —Setting up business — Interest on fixed deposits – Assessable as income from other sources [ S.28(i) ]
CIT v. Sangam Power Generation Co. Ltd. (2018) 405 ITR 390 (All) (HC)
S.37(1): Business expenditure — Expenditure incurred on Freebies provided to medical consultants, consultancy or honorarium fee, registration, sponsorship and training — Matter remanded to Tribunal to reconsider the issue .[ S.254(1)
Boston Scientific India P. Ltd. v. ACIT (2018) 405 ITR 412 (Delhi) (HC)