Click here to download the pdf versions of the Digest of case laws Prohibition of Benami Property Transactions Act, 1988 , Benami Transactions (Prohibition) Amendment Act, 2016 .
S. 2(9) : Benami Transactions- Provisional attachment order – Alternative remedy – Writ petition is dismissed .[ S.24(1), 24(3) , Art. 226 ]
Santosh Bhadoriya v. UOI (2024) 298 Taxman 602 (MP)(HC)Direct Tax Vivad Se Vishwas Act , 2020.
S. 4 : Filing of declaration -Delay in filing of appeal – Rejection of application by Designated Authority is affirmed .[ IT Act , 271AAB , Art. 226 ]
Umesh Garg v. UOI (2024) 297 Taxman 91 (All.)(HC)Direct Tax Vivad se Vishwas Act, 2020 Direct Tax Vivad se Vishwas Act, 2020
S. 3: Declaration- Rejection of declaration — Erroneous determination of tax — Part payment made is not considered – Disabled to file revised Form 3 due to technical glitches on Website – Marginal delay in filing Form 4 attributable to respondents — Department is directed to accept declaration subject to making of payments of tax. [ S. 3, 5(1),5(2) , Art. 226 ]
Neelam Ajit Phatarpekar (Mrs.) v. Asst. CIT (2024)462 ITR 467 /336 CTR 749 (Bom)( HC)S. 80IB(10) : Housing projects- Area off residential units should not exceed specified limit — Entitled to deduction — SLP of Revenue is dismissed .[ Art. 136 ]
PCIT v. Vardhan Builders (2023) 256 taxmann.com. 364 / (2024)462 ITR 454 (SC) Editorial : PCIT v. Vardhan Builders (2022) 291 Taxman 450 / (2023) 456 ITR 310 ( Bom)(HC)S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Penalty deleted-No concealment of income-Prosecution could not continue.[S. 277]
S. 264 :Commissioner-Revision of other orders-Claim to deduction under Section 80IA not made in return of income and assessment order passed-Principal Commissioner or Commissioner Competent to consider claim for deduction-Matter Remanded. [S. 80IA, 139, 263, Art.226]
Tata-Aldesa Jv v. UOI (2024)460 ITR 302/159 taxmann.com 534 (Telangana)(HC)S. 226 : Collection and recovery-Modes of recovery-Stay of recovery proceedings-Pendency of appeal before CIT(A)-Directed to deposit Rs 10 lakhs. [Art. 226]
Ramasamy Rajkumar v. PCIT [2023] 155 taxmann.com 579 / (2024)460 ITR 669 (Mad)(HC)S. 194A : Deduction at source-Interest other than interest on securities-Interest on compensation awarded by Motor Accidents Claims Tribunal is wholly exempt-Amendment of section 194A(3) (ix), Art.226, Motor Accident Claims Tribunal.]
New India Assurance Co. Ltd. v. CIT (2024) 460 ITR 624/341 CTR 437 / 242 DTR 572 (Pat)(HC)S. 179 : Private company-Liability of directors-Recovery proceedings against director only if tax cannot be recovered from company-Order is quashed.[Art. 226]
Bhailal Babubhai Patel v. PCIT [2023] 156 taxmann.com 271 (2024) 460 ITR 226 (Guj)(HC)S. 154 : Rectification of mistake-Mistake apparent from the record-Deduction of tax at source-Refund-Application is pending-Direction is issued to pass speaking order.[Art. 226]
Afilias India Pvt. Ltd. v. Dy. CIT (2024)460 ITR 220 (Delhi)(HC)