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. 263 : Commissioner-Revision of orders prejudicial to revenue–On money-Order passed by the AO after detailed enquiries-Revision is held to be bad in law. [S. 69]

PCIT v. Shree Gayatri Associates (2019) 263 Taxman 673 (Guj.)(HC) Editorial : SLP of revenue is dismissed , PCIT v. Shree Gayatri Associates (2019) 263 Taxman 672 (SC)

S. 260A : High Court-Question of law-Reassessment-Book profit– Provisions-High Court was not justified in dismissing appeal on ground that appeal did not Involve any substantial question of law and case was remanded to High Court for deciding revenue’s appeal afresh on merits in accordance with law after framing substantial question of law in accordance with law. [S. 115JB, 147, 148]

PCIT v. Nokia India (P.) Ltd. (2019) 263 Taxman 460 (SC) Editorial : Order in (ITA No.854 of 2016 dt. 21-4-2017) PCIT v. Nokia India (P.) Ltd (2019) 104 taxmann.com 467/ 263 Taxman 463 ( Delhi ) (HC) is set aside.

S. 254(2A) : Appellate Tribunal–Stay–Stay of demand would not stand vacated after expiry of a period of 365 days, if delay in disposal of appeal was not attributable to assessee. [S. 254(1)]

PCIT v. BMW India (P.) Ltd. (2019) 105 taxmann.com 135 / 263 Taxman 340 (P & H)(HC) Editorial : SLP of the revenue is dismissed as infructuous as the main appeal is disposed by the Appellate Tribunal, PCIT v. BMW India (P.) Ltd. (2019) 263 Taxman 339 (SC)

S. 245D : Settlement Commission – Passing of order u/s 245D(3) is the discretionary of the Settlement Commission – Revenue cannot insist that the Settlement Commission must pass the order before proceeding further under S.245D(4) of the Act. [S.245D(2)(C), 245D(3), 245D(4)]

PCIT (C) v. ITSC (2019) 263 Taxman 698/ 178 DTR 329 / 310 CTR 46 (Bom.)(HC)

S. 237 : Refunds–Mismatch-Department cannot withhold refund payable to assessee on the ground that the computer system could not rectify the error–Directed to release the refund.

Vodafone Idea Ltd. v. Dy. CIT (2019) 263 Taxman 680 (Bom.)(HC)

S. 234B : Interest-Advance tax–Non-resident-,Entire tax was to be deducted at source -Not liable to pay interest for failure to pay advance tax.

CIT(IT) v. Shanghai Electric Group Co. Ltd. (2019) 105 taxmann.com 311 / 263 Taxman 476 (Delhi) (HC) Editorial: SLP is granted to the revenue, CIT(IT) v. Shanghai Electric Group Co. Ltd. (2019) 263 Taxman 475 (SC)

S. 226 : Collection and recovery-Stay–Pendency of appeal before CIT (A)- Similar addition was decided in favour of other assessee by the CIT(A) -AO cannot direct the Assessee to deposit 20 percent of tax demanded. [S. 246A]

ARCIL Retail Loan Portfolio001-D-Trust v. PCIT (2019) 263 Taxman 508 (Bom.)(HC)

S. 220 : Collection and recovery–Stay-Pendency of appeal before CIT( A) – AO cannot proceed mechanically in calling upon assessee to remit 20 per cent of demand without examining appropriateness of facts and circumstances of case- Order was set aside. [S. 132, 153A, 220(6)]

Uthangarai Sri Vidya Mandir Educational and Social Welfare Trust v. ACIT (2019) 263 Taxman 422 //(2020)421 ITR 405 (Mad.)(HC)

S. 220 : Collection and recovery–Stay–Appeal pending before CIT(A)-Assessee has given liberty to approach the AO to stay the demand. [S. 220(3), 220(6), 246A]

Veisa Technologies. v. ACIT (2019) 263 Taxman 600// (2020)422 ITR 536 (Mad.)(HC)

S. 194C : Deduction at source–Contractors-Placement fees/carriage fees – work contract and not fees for technical service. [S. 194J]

CIT v. Times Global Broadcasting Co. Ltd. (2019)105 taxman .com 313 / 263 Taxman 466 (Bom.)(HC) Editorial: SLP of revenue is dismissed, CIT v. Times Global Broadcasting Co. Ltd. (2019) 263 Taxman 465 (SC)