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. 245D : Settlement Commission-Full and true disclosure-Settlement commission has considered the case of the assessee as well as the Department, and settled the case based upon the increased offer made by the assessee-There is no procedural error committed by the Commission-Order of single judge was seta side. [S. 245C, Art. 226]

G. Rajam Chetty & Sons v. CIT (2021) 323 CTR 760 / 208 DTR 51 (Mad.) (HC)

S. 245D : Settlement Commission-Granted immunity based on wrong facts-Order was quashed and remitted back for fresh consideration. [S. 245C, Art. 226]

CIT v. ITSC (2021) 283 Taxman 44 (Mad.)(HC) Editorial : Writ appeal is allowed and order of single judge is set aside . G. Rajam Chetty & Sons. v. UOI (2022) 285 Taxmann 525 (Mad)(HC)

S. 234B : Interest-Advance tax-Tax deducted at source-Non-resident-Payer deducted tax at source-Levy of interest is held to be not justified.

CIT v. IBM Singapore (P) Ltd. (2021) 131 taxmann.com 189 (Karn.) (HC) Editorial : Notice issued in SLP filed by the revenue against High Court order, CIT v. IBM Singapore (P) Ltd. (2021) 283 Taxman 288 (SC)

S. 201 : Deduction at source-Survey-Failure deduct tax at source-Payment to non-residents-Appeal pending before two earlier assessment years-Writ was dismissed-Directed to pursue alternative remedy of appeal. [S. 133A, 201(1), 201(IA), Art. 226)

BT (India) (P) Ltd. v. ITO 323 CTR 661 / 207 DTR 377 (Delhi)(HC)

S. 194H : Deduction at source-Commission or brokerage-Sale of prepaid SIM cards to distributors-Discounts given by assessee-telecommunication company on sale of prepaid SIM cards to distributors-Not liable to deduct tax at source.

CIT (TDS) v. Vodafone Cellular Ltd. (2021)131 taxmann.com 191 (Bom.)(HC) Editorial : Notice is issued in SLP filed by the revenue, CIT(TDS) v. Vodafone Cellular Ltd. (2021) 283 Taxman 292 (SC)

S. 192 : Deduction at source-Salary-Credit for tax deducted-Collection and recovery of tax-Bar against direct demand on assessee-Failure to deposit the tax in Government treasury by the employer-Credit cannot be denied to the employee-Directed to give credit. [S. 199, 201, 205, Art. 226]

Kartik Vijaysingh Sonavane v. Dy. CIT (2021) 208 DTR 441 / 132 taxmann.com 293 / (2022) 440 ITR 11 / 284 Taxman 278/ 324 CTR 111 (Guj.)(HC)

S. 154 : Rectification of mistake-Refund-House property and bank interest-Full tax was paid-Assessing Officer is directed to pass order in accordance with law. [S. 143(3), 221(1), 237, Art. 226]

Sujeev Gandhi v. UOI (2021) 283 taxman 47 (Delhi) (HC)

S. 154 : Rectification of mistake-Depreciation-Contractor-Income estimated at 12.5 % of contractual receipts-Debatable-Rectification was held to be not justified. [S. 32(1)(ii)]

PCIT v. Engineers Works (2021) 323 CTR 485 (AP)(HC)

S. 153C : Assessment-Income of any other person-Search-Undisclosed investment-Statement recorded of third party-Opportunity of cross examination was not provided-Deletion of addition is held to be justified. [S. 69C]

PCIT v. Janson Investments (P) Ltd. (2021) 208 DTR 105/(2022)441 ITR 162 / 324 CTR 203 (Karn.)(HC)

S. 153C : Assessment-Income of any other person-Search-Notice was issued after considering the objections-Alternative remedy is available-Writ is not maintainable. [Art. 226]

Raju Bhupendra Desai v. ITO (2021) 323 CTR 446 / 207 DTR 129 (Guj.)(HC).Editorial: SLP of assessee dismissed, Raju Bhupendra Desai v. ITO( 2022) 443 ITR 6 (St)(SC)