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. 24 : Income from house property-Deductions-Mall construction-Interest on loan-Optionally convertible debentures (OCDs) to repay outstanding Loan-Allowable as deduction. [S. 22, 24(b)]

DCIT v. Aryan Arcade (P.) Ltd. (2023) 200 ITD 176/ 223 TTJ 521/ 225 DTR 153 (Rajkot) (Trib.)

S. 23 : Income from house property-Annual value-Joint ownership-Co-owner-Annual letting value at 8 per cent of cost of property-Revenue is justified in bringing to tax 50 per cent of income from house property in hands of assessee.[S. 22, 23(1)(a)]

Shivani Madan.(Smt.) v. ACIT (2023) 200 ITD 198 (Delhi) (Trib.), Editorial : Order of Tribunal reversed ,Shivani Madan (Smt) v. PCIT (2025) 303 Taxman 571 (Delhi)(HC)

S. 12AB: Procedure for fresh registration-Replied all issues raised by Commissioner-Not justified in denying registration. [Companies Act, 2013, S.8]

Keeday Makauday Foundation. v. CIT (2023) 200 ITD 39 (Jaipur) (Trib.)

S. 12AA : Procedure for registration-Trust or institution-Diverting income in hands of trustees-Not entitle to registration. [S.11, 12A]

Sh. Gurudwara Sahib Parbhandhan Committee. v. CIT (2023) 200 ITD 589 (Amritsar) (Trib.)

S. 12A : Registration-Trust or institution-Cancellation of registration-Capitation fees-Siphoned off by trustees for their personal benefits-Search-Cancellation of registration is held to be justified. [S. 12AA]

Sinhgad Technical Education Society. v. PCIT (2023) 200 ITD 183/226 TTJ 114 (Pune) (Trib.)

S. 11 : Property held for charitable purposes-Education-promotion of science and technology by developing science city project-Activities carried out by assessee being primarily run as a science museum did not qualify as education and order of Commissioner (Appeals) holding so was to be set aside-Activities carried out by assessee were not in nature of imparting education, but were in nature of general public utility activities-Matter remanded to the Assessing Officer. [S. 2(15)]

DCIT v. Gujarat Council of Science City. (2023) 200 ITD 780 (Ahd) (Trib.)

S. 11 : Property held for charitable purposes-Form No 10B-Audit report-Delay condoned by CIT(E)-Denial of exemption is not justified-Return filed under section 139(4)-Exemption cannot be denied-Provisions of section 13(9) would attract only when assessee claims benefit of section 11(2) and its scope would not extend to other sub-sections of section 11. [S. 12A (1)(ba), 13(9), 139(1), 139 (4),13(9), Form No.10B]

Shri Rajkot Vishashrimali Jain Samaj. v. ITO (2023) 200 ITD 662 /225 TTJ 992 //230 DTR 424 /2024)114 ITR 750(Rajkot)(Trib.)

S. 11 : Property held for charitable purposes-Credit for tax deduction at source-Income from property-Application of income-Accumulation of income-The lower authorities were not justified in jettisoning claim of allowing deduction of tax deducted at source in computation of income available for application or accumulation [S.11(1)(a), 11(2)]

Society of Saint Ursula v. ACIT (2023) 200 ITD 471/225 TTJ 119(SMC) (Pune)(Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Training services-Installation and supervision fee was made by assessee to sub-contractor at Belgium-Entitled to claim benefit of restricted definition of fee-DTAA-India-Portugal.[S. 9(1)(vi), Art. 12]

Dieffenbacher GmbH Maschinen Und Anlagenbau. v. ACIT, IT (2023) 200 ITD 760 / (2024) 109 ITR 598 (Mum) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Marketing services-Related services to hotels-Distinct and different from license fee-Not to be assessed as FTS-Reimbursement of cost received cannot not be treated as FTS-DTAA-India-Singapore [Art. 12(4)(a)]

Shangri-La International Hotel Management Pte. Ltd. v. ACIT (2023) 106 ITR 52 / 200 ITD 534 (Delhi) (Trib.)