S. 194H : Deduction at source – Commission or brokerage –Principal and agent -Payment of commission made to advertisement agencies was held to be liable to deduct tax at source . Non compliance was held to be attracted the provision of S. 201 [ S. 201(IA ]
Director, Prasar Bharti v. CIT(2018)403 ITR 161/ 164 DTR 177/ 302 CTR 9/255 Taxman 1 (SC) , www.itatonline.org/Editorial: CIT v. Director, Prasar Bharti ( 2010) 325 ITR 205/ 230 CTR 277 /189 Taxman 315 ( Ker) (HC) is affirmed
Digest of case laws
Online digest of latest case laws
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
Click here to download the pdf versions of the Digest of case laws S. 192: Salary – Deduction at source – Non-Resident — Employees rendering services on deputation at USA and Germany on assignment basis – Not liable to tax in India as services were rendered there hence not liable to deduct tax at source -DTAA- India – USA- Germany [ S. 2(45) 4, 5(2), 9(i)(ii), 90, 192 , 195,Art. 25 , 23 ]
Hewelett Packed India Software Operation P.Ltd In, re ( 2018) 401 ITR 339/162 DTR 337 301 CTR 12(AAR)S. 170 : Succession to business otherwise than on death -Assessment— Amalgamation of companies — Assessment on company which is non-existent was held to be not valid- Assessment was not procedural irregularity which can be curable. [ S. 143(3), 292B ]
CIT v. Nokia Solutions And Network India Pvt. Ltd. (2018) 402 ITR 21// 253 Taxman 409 /164 DTR 198 (Delhi) (HC)S. 164:Representative assessees – Charge of tax –Association of Persons — Trust formed for providing financial assistance to self-help groups —Assessee taxable as association of persons at maximum marginal rate on entire income not merely on surplus.-Principle of mutuality is not applicable- Liable to deduct tax at source- Matter remanded to AO [ S.4, 40(a)(ia) , 160, 167 ]
Sarvodaya Mutual Benefit Trust, Thellar. v . ITO (2018) 61 ITR 104 (Chennai) (Trib) Sarvodaya Mutual Benefit Trust, Pernamallur v . ITO (2018) 61 ITR 104 (Chennai) (Trib)S. 158BD: Block assessment – Undisclosed income of any other person –Recording of reasons – Issue of Second (Fresh) Notice under S. 158BD of the Act is valid [ S. 132,148 , 158BC ]
Tapan Kumar Dutta v. CIT ( 2018)404 ITR 28/ 165 DTR 169/302 CTR 102 /255 Taxman 200 (SC) , www.itatonline.orgS. 158BC : Block assessment – Undisclosed income- Inflated sales — Report of special auditors — No Unqualified Acceptance Of Figures Of Special Auditors — Matter remanded to quantify inflated income . [ S.158BB ]
CIT v. Kedia Castle Dellion Industries Ltd. (2018) 401 ITR 334 (Cal) (HC)S. 154 : Rectification of mistake –Miscalculation of interest under S. 220 can be corrected [ S. 220,244(IA) 245(4), 245C, 245D(6A) ]
CIT v. Younus Kunju, Younus Cashew Industries. (2018) 402 ITR 95/ 164 DTR 89 (Ker) (HC)S. 153D : Assessment – Search – Approval -Order passed by the Assessing Officer without approval of Joint Commissioner was held to be bad in law [ S. 153C ]
PCIT v. Sunrise Finlease (P.) Ltd. (2018) 252 Taxman 407/171 DTR 237/ 305 CTR 421 (Guj.)(HC)S. 153C: Assessment- Income of any other person- Search and seizure – AO is required to arrive at a conclusive satisfaction that documents belongs to a person other than searched person [ S. 132(4A)(i), 158BD,292C ]
Pepsi Foods ( P) Ltd v. ACIT ( 2015) 231 Taxman 58/ 162 DTR 129 ( Delhi ) (HC) Editorial: SLP of revenue was dismissed , ACIT v. Pepsi Foods ( P) Ltd ( 2018) 252 Taxman 372 (SC)S. 153A : Assessment – Search- Merely on the basis of contract for professional receipt addition cannot be made
DCIT v.Priyanka Chopra ( Ms) ( 2018)169 ITD 310/ 163 DTR 97 / 192 TTJ 318 (Mum)(Trib)