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. 6(1) : Residence in India-Individual-Tie-breaker-Revised return-Shifted to Singapore with his wife and daughters for employment and resided in Singapore and had habitual abode therein only-Treated as resident of Singapore-Addition is deleted-Revised return is directed to be accepted-DTAA-India-Singapore [Art. 4]

Sameer Malhotra. v. ACIT (2023) 199 ITD 317 (Delhi) (Trib.)

S. 6(1) : Residence in India-Individual-Taxed on source basis-The Assessing Officer held that the assessee did not get himself entitled to status of a resident of USA automatically on his going to USA-Income is held to be taxable in India-Tie breaker test failed-Directed to grant foreign tax credit-DTAA-India-USA [Art. 4]

Jenendra Kumar Jain v. ITO (IT) (2023) 199 ITD 376/ 225 TTJ 732 (Hyd) (Trib)

S. 4 : Charge of income-tax-Association of person-Purchase of property-Allotment letters issued to members-Members are real owners-Liable to be taxed in the hands of members and not in the hands of AOP. [S. 2(31)(v)]

ACIT v. Shree Ami Office Owner’s Association. (2023) 199 ITD 670 (Ahd) (Trib.)

Black Money (Undisclosed Foreign Income and Assets ) and Imposition of Tax Act, 2015
S. 43 : Penalty – Show cause notice – Since matter was at stage of show-cause notice, directed the statutory authority to adjudicate impugned show-cause notice having regard to response submitted by assessee and also specifically deal with issue relating to jurisdiction. [S. 131 (IA), Art . 226 ]

Sundeep Kathuria v. Dy. DIT (2023) 333 CTR 202 / 148 taxmann.com 212 (Delhi)(HC)

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Pendency of proceedings before BIFR-Reasonable cause-TDS deposited before issue of notice-Criminal proceedings are quashed.[S.278AA]

Fusion Engineering Products (P.) Ltd. v. UOI (2024) 296 Taxman 202 (Jharkhand)(HC)

S. 271(1)(c) : Penalty-Concealment-Furnishing Of Inaccurate Particulars-Notice not specifying the charge-Failure to specify the charge-Order of Tribunal deleting the penalty is affirmed.[S. 260A, 274, 275(1)(a)]

PCIT v. Modi Rubber Ltd. (2024)462 ITR 319 /296 Taxman 381 (Delhi)(HC)

S. 268A : Appeal-Instructions-Circulars-Monetary limits-Bad debt-Lease and finance-SLP filed by revenue against said impugned order was to be dismissed as, in terms of CBDT Circular No. 17/2019 dated 8-8-2019, tax amount on which notice had been issued, was less than Rs. 2 crores.[S. 36(1)(vii)]

PCIT v. Gujarat Lease Financing Ltd. (2024) 296 Taxman 73 (SC) Editorial : Refer, PCIT v. Gujarat Lease Financing Ltd(2023) 155 taxmann.com 635 (Guj)(HC)

S. 254(1) : Appellate Tribunal-Powers-De novo enquiry-Bad debt-Where Appellate Authority remands case for a determination on a selected issue or aspect of assessment, parties are fully aware of parameters within which fresh enquiry is circumscribed and limited-Rigours of limitation are totally removed-Tribunal had directed Assessing Officer to consider question of disallowance for bad debts/advances being written off-Tribunal’s order did not set aside or cancel subject assessment orders requiring a fresh assessment. [S. S. 36(1)(vii), 153(5), 153(6), Art. 226]

United Spirits Ltd. v. ACIT (2024) 296 Taxman 141 //464 ITR 167/ 337 CTR 826(Karn)(HC)

S. 234B : Interest-Advance tax-Non-Resident-Entire tax was deductible at source-Not permissible to charge interest-Review petition is dismissed.. [S. 9(1)(1)]

CIT (IT) v. ZTE Corporation (2024) 296 Taxman 571 (SC) Editorial : Refer, CIT (IT) v. ZTE Corporation (2021) 282 Taxman 304 (SC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Granted stay till disposal of appeal subject to payment of 10 per cent of demand-Order os single judge is set aside..[S. 250, Art. 226]

Treadsdirect Ltd. v. ACIT (2024) 296 Taxman 28 /465 ITR 350 (Mad.)(HC)