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)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-Resident-Marketing services-No Permanent Establishment in India-Not taxable-Not liable to deduct tax at source-DTAA-India-USA. [S. 201, Art. 12(4)]

CIT (IT). v. Ad2pro Media Solutions Pvt. Ltd. (2023) 455 ITR 648 /148 taxmann.com 226(Karn)(HC) Editorial: SLP dismissed, CIT v. Ad2pro Media Solutions (P.) Ltd. (2023) 157 taxmann.com 205/296 Taxman 569 ( (SC)

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent establishment-Global net loss-DTAA-India-Finland [Art. 7]

CIT (IT) v. Nokia Solutions and Networks Oy (2023)455 ITR 157/147 taxmann.com 165 (Delhi)(HC)

S. 2(22)(e) : Deemed dividend-Loans and advances-Withdrawal-Matter remanded to Tribunal. [S. 254(1), 260A]

PCIT v. P. M. A. Razak (2023)455 ITR 446 / 153 taxmann.com 501 (Karn.)(HC)

S. 276C : Offences and prosecutions – Wilful attempt to evade tax – Death of manging partner – Failure to pay self assessment tax – Tax and interest was paid before launching of prosecution-Delay of eight years in depositing the tax and interest – Launching of prosecution is quashed . [ S. 220, 276(2), 277, 278B, Code of Criminal Procedure, 1973 , S.482 ]

Unique Trading Company v. ITO (2024) 298 Taxman 176 ( Bom)( HC) www.itatonline .org

S. 276CCC : Offences and prosecutions-Search cases-Failure to furnish return-Search and seizure-Block Assessment for Assessment prior to 1-1-1997-No provision for prosecution prior to that date. [S. 132, 158BC(a)(ii), 158BFA, 277, 278B, 278E]

Suman Paper And Boards Ltd. v. Jt. CIT (2023)454 ITR 296/ 225 DTR 34 (Guj)(HC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure due to inadvertence-Deposited tax deducted at source with interest Though After Delay-Instruction F. No. 255/339/79-IT(Inv.) dated May 28, 1980-Prosecution orders were quashed. [S. 201(1), 201(IA), 278AA, 278B, 279(1), Rules 30(2), Criminal Procedure Code, S.482]

Dev Multicom Pvt. Ltd. v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC Jaya Devi v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC AT-Dev Prabha (JV) v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC Dev Prabha Construction Pvt Ltd v. State Of Jharkhand (2023)454 ITR 48 /333 CTR 516 (Jharkhand )(HC AT-Dev PL (JV) and Another v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC Aarti Devi @ Arti Devi v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC Vishwa Vijay Singh v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC Editorial : SLP of Revenue is dismissed, ACIT v. At-Devi Prabha (JV) and others (2023) 454 ITR 59 (SC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure due to inadvertence-Deposited tax deducted at source with interest Though After Delay-Instruction F. No. 255/339/79-IT(Inv.) dated May 28, 1980-Prosecution orders were quashed-SLP of revenue dismissed. [S. 201(1), 201(IA), 278AA, 278B, 279(1), Rules 30(2), Criminal Procedure Code, S.482]

ACIT v. At-Dev Prabha (JV) and Ors (2023)454 ITR 59/ 293 Taxman 172 (SC) Editorial : AT-Dev Prabha (JV) v. State Of Jharkhand (2023)454 ITR 48 (Jharkhand )(HC), affirmed

S. 270AA : Immunity from imposition of penalty, etc-Opportunity of hearing must be given before rejecting application. [270AA(2), 270AA(4),Art.226].

Rohit Kapur v. PCIT (2023)454 ITR 198/ 292 Taxman 135 (Delhi)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue Revision-Failure to consider report of Directorate of Vigilance and Anti-Corruption-Order is erroneous-Order of the Tribunal is set aside-Interlocutory order passed by Commissioner (Appeals) is not binding on Tribunal. [S. 254(1) 260A]

CIT v. N. Sasikala (2023)454 ITR 387 (Mad)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Charitable purpose-Cancellation of registration-Section 12AA(3) is applicable only from the AY. 2011-12-Tribunal following its own decision against which appeal of the Revenue was dismissed. [S. 12A, 12AA, 143(3) 147, 260A]

CIT (E) v. Sarlaben Bhansali Charities Trust (2023)454 ITR 44 (Cal)(HC) Editorial : SLP of Revenue is dismissed, CIT (E) v. Sarlaben Bhansali Charities Trust (2023)454 ITR 46 / 293 Taxman 599 (SC)