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. 234E : Fee-Default in furnishing the statements-Intimation for periods prior to 1-6-2015-Not sustainable.[S.200A(1)]

Govershan Venture Pvt. Ltd. v. ACIT (2022)95 ITR 79 (SN)(Mum) (Trib)

S. 234E : Fee-Default in furnishing the statements-Defaults in Financial year 2015-16 after 1-6-2015-Levy of late justified. [S. 200A(1)(c), Form 24Q]

Government Secondary School Kumharia v. ACIT, CPC (TDS) (2022)95 ITR 80 (SN)(Jaipur) (Trib)

S. 234E : Fee-Default in furnishing the statements-Technical breach-Tax deposited within due date-Technical error in filing statement-No loss to revenue-Levy of penalty is not justified. [194IA, 200A(1), Form, 26AS, 26QB]

G. B. Builders v. ACIT CPC (TDS) (2022) 95 ITR 84 (SN) (Ahd) (Trib)

S. 234C : Interest-Deferment of advance tax-Not applicable on assessed income but returned income.

United Spirits Ltd. v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)

S. 234C : Interest-Deferment of advance tax-Nil taxable income-No liability to deposit advance tax-Not liable to pay advance tax on estimated income. [S. 11]

ACIT v. Navajibhai Ratan Trust (2022) 213 DTR 25 / 217 TTJ 137 / 140 taxmann.com 157 (Mum)(Trib)

S. 234B : Interest-Advance tax-Not liable to interest [S. 234A]

Global Hospitality Licensing Co. Sarl v. Dy. CIT (IT) (2022)97 ITR 57 (SN) (Mum) (Trib)

S. 234A : Interest-Default in furnishing return of income-Matter remanded. [S. 139(1), 234B]

Dow Chemical International P. Ltd. v. ITO (2022) 100 ITR 82 (Mum)(Trib)

S. 201 : Deduction at source-Failure to deduct or pay-Limitation-Order passed beyond two years from end of financial year in which last quarterly statement was filed-Barred by limitation-Additional ground-legal issue-Admitted-Delay in filing the appeal was condoned. [S. 201(1), 201(IA), 201(3), 254(1)]

Bank of India v. Dy. CIT (2022)100 ITR 39 (SN)(Surat) (Trib)

S. 201 : Deduction at source-Failure to deduct or pay-Limitation for passing order-limitation provided for passing order under s. 201(1) for asst. yr. 2011-12 had already expired on 31st March, 2014 i.e., prior to s. 201(3) came to be amended by Finance (No. 2) Act of 2014-Order passed on 30th March, 2018 was barred by limitation. [S. 201(1), 201(3), Form 26Q4]

Reebok India Co. v. JCIT (2022) 220 DTR 141 / 220 TTJ 871 (Delhi)(Trib)

S. 195 : Deduction at source-Non-resident-Consultant-Commission on student recruitment-terminology ‘consultants’ not conclusive-Marketing of educational courses-Agents having no permanent establishment-Medical education programs-Payment outside India to persons for evaluation of PH. D. Thesis-Evaluation not a rendering of technical services-Faculty development-Not liable to deduct tax at source-DTAA-India-Singapore. [S. 5(2), 9(1)(vii), 201,201(IA), Art. 7, 12(5)]

Sharda Educational Trust v. ITO, (TDS)(IT)(2022) 97 ITR 456 (Delhi)(Trib)