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. 195 : Deduction at source-Non-resident-Other sums-Payment to resellers-No permanent establishment in India-Equalisation levy-Directed to withhold 8 percent of payments to Amazon Web Services (AWS) USA-DTAA-India-USA. [S. 9(1)(i),195(2), Finance, Act, 2016, S. 165A, Art. 7, Art.226]

Amazon Web Services India (P.) Ltd v. ITO (2023) 295 Taxman 555/(2024) 336 CTR 471 (Delhi)(HC)

S. 194A : Deduction at source-Interest other than interest on securities-Interest awarded by Motor Accidents’ Tribunal under Motor Vehicles Act-Not income-Not liable to deduct tax at source-Any provision for deduction of tax at source in the section would not govern the taxability of the receipt-SLP granted to the Revenue. [S. 2(24), 56(2)(vii), 145A, 145B, 194A(3), Motor Vehicles Act, 1988, S. 171, Art. 136]

CCIT (TDS) v. Oriental Insurance Co. Ltd. (2023) 295 Taxman 320 (SC) Editorial: SLP granted, Oriental Insurance Co. Ltd. v. CCIT (TDS)(2022) 445 ITR 300/ 287 Taxman 522 (Guj)(HC)

S. 179 : Private company-Liability of directors-Principle of natural justice-Not residing at given address at time of issuance of show-cause notice-Order is quashed and set aside. [Art.226]

Rajeshkumar Arjanbhai Vekariya v. Dy. CIT (2023) 295 Taxman 522 (Guj.)(HC)

S. 158BC : Block assessment-No notice is issued under section 143(2) of the Act-Not curable defects-Order is bad in law. [S. 143(2), 292BB]

Chand Bihari Agrawal v. CIT (Central) (2023) 295 Taxman 468 /(2024) 460 ITR 270(Patna)(HC)

S. 154 : Rectification of mistake-Mistake apparent from the record-Search and seizure-Cash found-Reflected in the books of account-Order of Tribunal quashing the rectification order passed by the Assessing Officer is affirmed.[S. 69A, 132, 143(3)]

PCIT v. Pravinbhai Jayantibhai Kapasi (2023) 295 Taxman 169 (Guj.)(HC)

S. 154 : Rectification of mistake-Mistake apparent from the record-Export business-Turnover-Amedment by the Taxation Laws (Amendment) Act, 2005 with retrospective effect from 1-4-1992-High Court set aside the order of the Tribunal-Matter remanded to the Tribunal. [S.80HHC(3), 143(1), 260A]

CIT (Central) v. Johnson G. Ommen (2023) 459 ITR 147/ 154 taxmann.com 497 (Ker)(HC) Editorial: Johnson G. Ommen v. CIT (Central) (2023) 459 ITR 150 /295 Taxman 221 (SC), order of High Court is set aside.

S. 154 : Rectification of mistake-Mistake apparent from the record Export business-Turnover-Section 80HHC as amended by Taxation Laws (Second Amendment) Act, 2005 is prospective in operation and it would apply to both categories of exporters having turnover below Rs. 10 crores and above Rs. 10 crores-Order of High Court is set aside. [S.80HHC(3)]

Johnson G. Ommen v. CIT (Central) (2023) 459 ITR 150 /295 Taxman 221 / 334 CTR 753(SC) Editorial : CIT (Central) v. Johnson G. Ommen (2023) 459 ITR 147/I154 taxmann.com 497 (Ker)(HC), reversed.

S. 153C : Assessment-Income of any other person-Writ-Alternative remedy-Writ petition is dismissed. [S. 132, Art. 226]

Rajendra Kumar Sharma v. ITO (2023) 155 taxmann.com 232/(2024) 460 ITR 155 (All)(HC) Editorial : SLP of assessee is dismissed, Rajendra Kumar Sharma v. ITO (2023) 295 Taxman 215/ (2024) 460 ITR 157 (SC)

S. 153C : Assessment-Income of any other person-Amendment brought to section 153C vide Finance Act, 2015 shall be applicable to searches conducted under section 132 before 1-6-2015, i.e., date of amendment. [S. 132, 153A]

PCIT v. Siddhi Vinayak Developers (2023) 295 Taxman 340/(2024) 469 ITR 529 (Guj.)(HC)

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of Tribunal is affirmed. [S. 69C, 260A]

Nilambur Traders v. CIT(2022)447 ITR 714/ (2023) 155 taxmann.com 194 (Ker)(HC) Editorial: SLP dismissed, Nilambur Traders v. CIT (2023) 295 Taxman 219/ (2024) 460 ITR 3 (SC)