S. 201 : Deduction at source-Failure to deduct or pay-Conveyance allowance-Additional allowance-Development Officers-Liable to deduct tax at source. [S. 10(14), 192, 264, Art. 226]
Life Insurance Corporation of India v. ITO(TDS) (2021) 205 DTR 429 / 322 CTR 432 / 283 Taxman 573 (Orissa)(HC)
Digest of case laws
Online digest of latest case laws
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
Click here to download the pdf versions of the Digest of case laws S. 197 : Deduction at source-Certificate for lower rate-Interest income-Cryptic order-Assessing Officer cannot ignore the mandate of Rule 28AA-Order was set aside. [S.194A, Art. 226 ]
Hero Solar Wind Energy (P) Ltd. v. CIT (2021) 205 DTR 230 / 322 CTR 254 / 283 Taxman 53 (Delhi)(HC) Hero Wind Energy (P) Ltd. v. CIT (2021) 205 DTR 230 / 322 CTR 254 / 283 Taxman 53 (Delhi)(HC)S. 194O : Payment of certain sums by e-commerce operator to e-commerce participant-Tax deduction at source-Difficulties faced by assesses-CBDT was directed to consider and dispose representation within a period of sex weeks. [S. 119, Art. 226 ]
Mjunction Services Ltd. v. UOI (2021) 206 DTR 246 / 322 DTR 968 (Cal.)(HC)S. 192 : Deduction at source-Salary-Provision of residential accommodation by employer-Valuation of perquisite-Perquisite-Liable to deduct tax at source-Cannot equated with an accommodation provided by the Central Government-Assessee in default-Bona fide estimate-Penalty cannot be levied-Contrary view of Tribunal. [S. 15, 17(2), 201, 201(IA), ITR, 1962, R. 3(1)]
Central Food Technological Research Institute v. ITO (2021) 439 ITR 735 / 204 DTR 361 / 322 CTR 225 (Karn.)(HC)S. 154 : Rectification of mistake-Contractual receipts-Depreciation on gross receipts-Debatable-Rectification order was not justified. [S. 32]
PCIT v. Engineers works (2021) 439 ITR 108 / 206 DTR 242 / 323 CTR 485 /(2022) 284 Taxman 138 (AP)(HC)S. 153 : Assessment-Limitation-Remand to DRP-Tribunal-Order was not passed within stipulated time-Directed to refund the amount with interest. [S. 144C(13), 153(2A), 244A, Art. 226]
Freight Systems (India) (P.) Ltd. v. Dy. CIT (2021) 206 DTR 163/(2022)) 328 CTR 643 (Mad.)(HC)S. 147 : Reassessment-With in four years-Approval was granted by Development Commissioner but on such approval Ratification Certificate was not yet given by Board of Approval-Reassessment notice was held to be not valid. [S. 10B]
Indus Teqsite (P.) Ltd. v. Dy. CIT (2021) 206 DTR 129 / 322 CTR 689 / 133 taxmann.com 134 /(2022) 285 Taxman 302 (Mad.)(HC).Editorial : Order of single judge set aside ; Indus Teqsite Pvt. Ltd v. Ministry of Finance (2021)435 ITR 613/ 204 DTR 224/ 322 CTR 100 (Mad) (HC)S. 147 : Reassessment-With in four years-Disputed facts-Alternative remedy-Order is not barred by limitation-Writ is not maintainable. [S. 148, 153(2), Art. 226]
Madras Race Club v. Dy.CIT (2021) 203 DTR 338 / 322 CTR 392 (Mad.)(HC) Editorial : Affirmed by division Bench Madras Race Club v. Dy. CIT (2021) 206 DTR 297 / 323 CTR 180 (Mad.)(HC)S. 147 : Reassessment-With in four years-Disputed facts-Alternative remedy-Interim order-Order is not barred by limitation-Writ is not maintainable-Order of single judge is affirmed. [S. 148, 153(2), Art. 226]
Madras Race Club v. Dy. CIT (2021) 206 DTR 297 / 323 CTR 188 (Mad.)(HC) Editorial : Order of single judge is affirmed Madras Race Club v. Dy. CIT (2021) 203 DTR 338 / 322 CTR 292 (Mad.)(HC)S. 147 : Reassessment-With in four years-No new material-Matter remanded to consider the issue on change of opinion. [S. 148, Art. 226]
Magma Hdi General Insurance Co. Ltd. v. ITO (2021) 439 ITR 329 / 206 DTR 57 / 322 CTR 750 (Cal.)(HC)