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. 192 : Deduction at source–Salary-Salary of teachers of Christian Institutions paid by State Government-Teachers paying their entire salaries to Church-Salaries not diverted at source by overriding title-State Government is bound to deduct tax at source on Salaries. [S. 15]

UOI v. The Society of Mary Immaculate (2019) 412 ITR 545/ 262 Taxman 496/ 308 CTR 423 // 177 DTR 60(Mad.)(HC) Editorial: Decision of single judge is reversed. WP No. 37565 to 37567 of 2015 dt .22-12-2016.

S. 158BE : Block assessment-Time limit-Limitation starts from date of last Panchnama—Search In March 2000-Panchnama in April 2000—Assessment order On 24-4-2002—Not Barred by Limitation. [S. 132, 132(3)]

K. V. Padmanabhan v. ACIT (2019) 412 ITR 55/ 177 DTR 262/308 CTR 724/ 255 Taxman 36 (Mag.) (Ker.)( HC)

S. 154 : Rectification of mistake-Fringe benefits tax-Assessing Officer enhancing assessable fringe benefits by passing rectification order- Held to be not valid. [S. 115WE(3)]

CIT v. Aristo Pharmaceuticals Pvt. Ltd. (2019) 412 ITR 112 (Bom.)(HC)

S. 154 : Rectification of mistake-Amount received as rent by assessee who was not owner of properties-Rent passed on to owners-Tribunal holding assessee was not liable to deduct tax at source on such rents-Plausible View-Rectification proceedings holding assessee liable to deduct tax at Source-Not justified.

Gopal Das Estates And Housing Pvt. Ltd. v. CIT (2019) 412 ITR 489/ 263 Taxman 8/ 176 DTR 193 (Delhi)(HC)

S. 147 : Reassessment–Search in premises of third party– Discovery that the assessee was not a genuine company –Notice for reassessment is valid. [S. 148]

Etiam Emedia Ltd. v . ITO (2019) 412 ITR 87 (MP)(HC)

S. 144 : Best judgment assessment–Additional ground in respect of non issue of notice u/s. 143(2) was raised first time before Appellate Tribunal – Remanding the matter to CIT(A) is held to be valid. [S. 143(2)]

CIT v. J Jay TV Pvt. Ltd. (2019) 412 ITR 285 (Mad.)(HC)

S. 132 : Search and seizure-Retention of seized assets-Cash adjusted against demand on block assessment—Jewellery and fixed deposit receipts to be returned. [S. 153A]

Sandeep Raghunath Gupta v. DCIT (2019) 412 ITR 203 (Guj.)(HC)

S. 80IB : Industrial undertakings-Satisfied turnover stipulations for Small-Scale Industry-No question of law. [S. 260A]

CIT v. Eltek Sgs Pvt. Ltd. (2019) 412 ITR 41 (Delhi)(HC)

S. 80IA : Industrial undertakings-Assessee has option to choose initial year- Entitled to notional carry forward of loss from that particular Year. [S. 80]

South India Corporation Ltd. v. ACIT (2019) 412 ITR 239/ 177 DTR 337 (Ker.)(HC)

S. 80IA : Industrial undertakings–Apportionment of expenses between two sets of units—Deduction not exceeding gross total Income—Apportionment of expenses is valid.

CIT v. Swelect Energy Systems Ltd. (2019) 412 ITR 291 (Mad.)(HC)