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. 11 : Property held for charitable purposes-Donations-Entire Capitation Fees-No denial of exemption if certificate in force-Entitle to exemption. [S.11(d), 12A, 12AA(4)(b)]

Kammavari Sangham v. Dy. DIT (E) (2023)459 ITR 433 /146 taxmann.com 367 / 334 CTR 699(Karn.)(HC)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Make available-The facts on record showed that the recipient of the services was not enabled to provide the same service without recourse to the service provider-DTAA-India-Singapore.[S. 260A, Art. 12(4)(b)]

CIT (IT) v. Bio-Rad Laboratories (Singapore) Pte. Ltd. (2023)459 ITR 5 /(2024) 296 Taxman 167 (Delhi)(HC)

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Threshold period of twelve months for activities in India not exceeded-Not taxable in India-DTAA-India-Cyprus.[Art. 5(2)(g), 7]

CIT (IT) v. Bellsea Ltd. (2023)459 ITR 375 /147 taxmann.com 488 (Delhi)(HC)

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Fees for technical services-Indian company merely displaying and storing data of Indian subscribers-Services limited to provision of E-Commerce platform of advertising of products of services in India-Standard facility-Not fees for technical services-Not taxable in India-DTAA-India-Singapore [S.9(1)(vii), Art.]

CIT (IT) v. Alibaba.Com Singapore E-Commerce Pvt. Ltd. (2023)459 ITR 508/152 taxmann.com 110 (Bom)(HC)

S. 4 : Charge of income-tax-Accrual of income-Interest-Interest credited to interest suspense account-Taxed in earlier year-Written off in the relevant year-Order of Tribunal is affirmed. [S. 145, 260A]

PCIT v. State Bank of India (2023) 459 ITR 497 / 153 taxmann.com 389 (Bom)(HC) Editorial : SLP dismissed, PCIT v. State Bank of India (2023) 294 Taxman 428 (SC)

Prohibition Of Benami Property Transactions Act, 1988

S. 26(3):Benami Transactions — Principles of natural justice — Ex oarte Order —Matter remitted to adjudicating authority.[ Art. 226 ]

Irfanudeen Abdul Munaf v .Adjudicating Authority (2023)459 ITR 564 (Mad)(HC)

S. 153C : Assessment – Income of any other person – Search – Block period – The period of the “relevant assessment year” is to be calculated, to the date of receipt of the books of accounts, documents or assets seized by the jurisdictional AO of the non-searched person- Block periods would have to be reckoned with reference to the date of search can neither be countenanced nor accepted- Precondition of Rs. 50 lakhs or more constitutes a sine qua non for initiating action for the extended ten-year block, the aforesaid satisfaction and the reasons in support thereof would have to borne out from the satisfaction note itself. [ S.68, 69C, 153A, 260A, Art. 226 ]

PCIT v. Ojjus Medicare Pvt. Ltd& Ors ( Delhi)( HC) www.itatonline .org

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Non-resident of Indian –Jurisdiction to be checked at the time of issue of notice – The Honourable Curt also observed that the Assessing Officer has taken dishonest stand -Notice and consequential order passed by the Assessing Officer for the relevant year is quashed -. [S. 120 , 148 ,148A(b),m148A(d) Art . 226 ]

Nimir Kishore Mehta v. ACIT (Bom)( HC) www.itatonline.org

S. 271C : Penalty-Failure to deduct at source-Interest payable to Uttarakhand Environment Protection and Pollution Control Board on FDs with the assessee-Board not a taxable entity, established under Central Act-Penalty not leviable. [S.194A(3), Notification No. S. O. 3489(E), Dated 22-10-1970.]

Yes Bank Ltd. v. Add. CIT (TDS) (2023)101 ITR 13 (SN) (Dehradun) (Trib)

S. 271C : Penalty-Failure to deduct at source-International transaction-Arm’s Length Price-Concealment of income or furnishing inaccurate particulars-Penalty levied on enhancement of Transfer Pricing adjustments-Tribunal directing inclusion or exclusion of certain comparables-If Directions Of Tribunal Given Effect By Assessing Officer Basis Transfer Pricing Adjustments Would Not Survive-No Question Of Penalty. [S. 92C, 92CA (3)]

Trip Advisor Travel India Pvt. Ltd. v.Asst. CIT (2023)101 ITR 28 (SN)(Delhi) (Trib)