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. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Commission-Payments were made by foreign counter parties-Not liable to be assessed in India-Article 7-OECD Model Convention-SLP dismissed. [Art. 136]

PCIT v. Shantilal Khushaldas & Bros. (P.) Ltd (2023) 295 Taxman 239/ (2024)) 461 ITR 361 (SC) Editorial : PCIT v. Shantilal Khushaldas & Bros. (P.) Ltd (2019) 108 taxmann.com 549 (Bom)(HC)

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Fixed PE, place of business-
-Online booking services-15% of income is attributable to Indian operations-Order of Tribunal is affirmed-Order of High Court reversed-DTAA-India-USA. [Art. 5, 7, Art. 136]

Travelport L.P. USA v. CIT(IT) (2023) 295 Taxman 6 (SC) Editorial : PCIT v. Travelport L.P. USA (2023) 154 taxmann.com 95 (Delhi)(HC), reversed.

S. 4 : Charge of income-tax-Capital-Income from trading of carbon credits-Capital receipts. [S.28(i)]

PCIT v. Gujarat Flurochemicals Ltd. (2023) 459 ITR 242/295 Taxman 200 (Guj.)(HC)

S. 4 : Charge of income-tax-Mutuality-Clubs-Interest eraned on deposits-Incomeearned by clubs through its assets and resources, from persons who are not members of clubs-Income is not covered under principle of mutuality and would be liable to be taxed under provisions of Income-tax Act-Precedent-It is a settled position of law that only the ratio decidendi of a judgment is binding as a precedent. [S. 2(24), 56, Art. 141]

Secundrabad Club etc. v. CIT (2023) 457 ITR 263 / 295 Taxman 123/ 334 CTR 105 (SC) Editorial: Secundrabad Club Ltd (2012) 340 ITR 121 (AP)(HC), Madras Gymkhan Club v. Dy.CIT (2010) 328 ITR 348 (Mad)(HC), Madras Cricket Club v.Dy.CIT (2011) 334 ITR 238 (Mad)(HC), Coimbatore Cosmopoltion Club v. ACIT (2010) 229 CTR 414 (Mad)(HC), affirmed.

The Prohibition of Benami Property Transactions Act, 1988

S. 2(9) : Benami Transaction- Provisional attachment – Transactions entered into prior to coming into force of 2016 Act High Court quashed the proceedings . [ S. 26(3) , Art . 226 ]

Goluguri Srirama Reddy (2023) 155 taxmann.com 196 ( Telengana )( HC) Editorial : SLP of Revenue is dismissed, ACIT v. Goluguri Srirama Reddy (2023) 295 Taxman 231 (SC)

The Prohibition of Benami Property Transactions Act, 1988

S. 2(9) : Benami Transaction- Provisional attachment – Transactions entered into prior to coming into force of 2016 Act -Order of High Court quashing the proceedings is affirmed – SLP of Revenue is dismissed . [ S. 26(3) , Art .136 ]

ACIT v. Goluguri Srirama Reddy (2023) 295 Taxman 231 (SC) Editorial: Goluguri Srirama Reddy (2023) 155 taxmann.com 196 ( Telengana )( HC)

Direct Tax Vivad Se Vishwas Act, 2020 ( 2020) 422 ITR 121 ( St)

S. 9 : Act not to apply in certain cases – Tax arrear – Prosecution has been instituted on or before the date of filing of declaration- Prosecution has to be in respect of tax arrear which is relatable to an assessment year –Directed the authorities to decide the declation in conformity with the DTVSV Act. [ S. 2(1)(o ), S. 276C(2)), 278B, Art. 226 ]

Pragati Pre Fab India (P.) Ltd. v. PCIT (2023) 295 Taxman 269 /(2024) 460 ITR 387/ 337 CTR 862 (Bom.)(HC)/Editorial : SLP of Revenue is dismissed , PCIT v. Pragati Pre Fab India Pvt. Ltd. (2024)467 ITR 167 300 Taxman 358 (SC)

Direct Tax Vivad Se Vishwas Act, 2020 ( 2020) 422 ITR 121 ( St)

S. 9 : Act not to apply in certain cases – Tax arrear – Prosecution has been instituted on or before the date of filing of declaration- Wilful attempt to evade tax -Tax deduction at source – Prosecution – Q. 73 of CBDT Circular 21 of 2020 dated 4/12/2020 (2020) 429 ITR 1 (St) would stand set aside and quashed – SLP of Revenue dismissed . [ S. 2(1)(o ), 9(a)(ii) , Art, 14, Art, 226 ]

PCIT (Central) v. Macrotech Developers Ltd. (2023) 295 Taxman 218/ 335 CTR 990/2024) 460 ITR 1 (SC) Editorial : Macrotech Developers Ltd. (2021 ) 434 ITR 131/ 280 Taxman 137 ( Bom)( HC)

Direct Tax Vivad Se Vishwas Act, 2020 ( 2020) 422 ITR 121 ( St)

S. 3 : Amount payable by the declarant -Time and manner of payment- Amount recovered attaching the bank account – Authorities concerned directed to refund excess amount recovered and accept the declaration as per the law . .[ S. 5, Art. 226 ]

Ramesh Pejathaya v. CBDT(2023) 295 Taxman 426/ (2024) 337 CTR 99 (Mad.)(HC)

S. 276CC : Offences and prosecutions-Failure to furnish return of income-Return filed after due date but before notice issued-Payment of tax with interest-In due time-”Or” and “And”-Word “Or” is normally disjunctive and “And” is normally conjunctive-Application to quash the proceedings is dismissed. [S.139(1) 139(4),234A, 278E, Code of Civil Procedure 1908, S.482]

Jai Shankar Singh v. UOI (2023)455 ITR 562 (All)(HC)