S. 194C: Deduction at source-Contractors-Contractor providing Computer hardware and software-Tax deducted under 194C-Assessing Officer held tax to be deducted under 194J-Contractor not making available any technical services to assessee-Assessee not in default. [S. 194J, 201(1), (201(1A)]
District Project Officer v. ITO (TDS) (2022) 98 ITR 356 (Jaipur) (Trib)
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. 190 : Collection and recovery-Deduction at source-Advance payment-Assessing Officer was not allowing credit despite Directions by Dispute Resolution Panel-Assessing Officer was directed to Consider claim of assessee afresh in accordance with law.
U.L. India Pvt. Ltd. v. Dy. CIT (2022)96 ITR 191 (Bang) (Trib)S. 172 : Shipping business-Non-residents-Provisional return-Summary assessment was set aside-The Assessing Officer was directed to pass the order u/s 172 (7) of the Act. [S. 139(1), 172 (3), 172(4), 172(7)]
Interocean Shipping (India) P. Ltd. v. Dy. CIT (IT) (2022) 100 ITR 560 (Rajkot)(Trib.)S. 163 : Representative assessees-Non-Resident-Search and seizure-Email communications, hard disk and invoice details-Not belong to non-resident-Addition was deleted-DTAA-India-France [S. 132, 153C, Art, 15]
Moin Akhtar Qureshi v. ACIT (2022) 218 TTJ 878 (Delhi)(Trib)S. 160: Representative assessee-Gift-Non-Resident-Brother-General power of Attorney-Gift not registered-Disclosed in the hands of General power of attorney holder-Same income cannot be taxed again. [S. 161, Transfer of Property Act, 1882]
ITO (IT) v. Bikkina Savitri Devi (Smt.) (2022) 96 ITR 30 (SN) (Viskha) (Trib)S. 158BD : Block assessment-Undisclosed income of any other person-Recording of satisfaction is mandatory-Assessment order was quashed [S. 158BC]
Sharda Dwellings (P) Ltd. v. ACIT (2022) 219 TTJ 57 (UO) (Indore) (Trib)S. 158BFA : Block assessment-Penalty-Additional ground-Quantum proceedings time-barred-Levy of penalty is time-barred [S. 158BFA(2)]
Subhash Chandra Dey v. ACIT (2022) 219 DTR 185 / 220 TTJ 625 (Gau)(Trib) Maya Rani Dey v ACIT. ACIT (2022) 219 DTR 185 / 220 TTJ 625 (Gau)(Trib) Ashis Kumar Dey. ACIT (2022) 219 DTR 185 / 220 TTJ 625 (Gau)(Trib)S. 154 : Rectification of mistake-Mistake apparent from the record-Disallowance of an amount under section 40A(3) cannot be brought within realm of a mistake which could be held as glaring, patent, apparent and obvious from record, thereby rendering assessment order passed by Assessing Officer amenable for rectification under section 154 of the Act. [S. 40A((3), R.6DD]
Poonam Mittal (Smt.) v. ITO (2022) 215 TTJ 29 (Asr) (UO)/ 138 taxmann.com 380 (Asr) (Trib)S. 154 : Rectification of mistake–Property transferred in name of assessee by same seller in 2009-Sale by assessee in 2010-Allowing exemption-Sale by assessee gave rise to short-term or long-term capital gains-Rectification order is not valid.[S.54F]
Vinodkumar S. Totla v. ITO (2022)95 ITR 58 (SN)(Ahd)(Trib)S. 154 : Rectification of mistake-Mistake apparent from the record-Charitable Purpose-Taxability of corpus donations-Issue pending in High Court-Debatable issue-Rectification is not permissible. [S. 11(1(d), 12AA]
Periyasamy Pillai Educational Trust v. ITO(E) (2022) 96 ITR 70 (SN.) (Chennai)(Trib)