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. 11 : Property held for charitable purposes-Object of aiding development of industries-Statutory board set up by State-Entitled to exemption-SLP of revenue dismissed.[S. 2(15), Art. 136]

CIT(E) v. Karnataka Industrial Area Development Board (2023) 454 ITR 8 / 293 Taxman 505 (SC) Editorial : Decision of High Court affirmed, CIT (E) v. Karnataka Industrial Area Development Board, (Karn)(HC) (ITA No. 130 of 2021 dt.27-10-2021)

S. 11 : Property held for charitable purposes-Transfer of fund to infrastructure development fund-Order of High Court affirmed-SLP of Revenue is dismissed. [S. 2(15), Art. 136]

CIT (E) v. Ghaziabad Development Authority (2023)454 ITR 803/ 293 Taxman 449 (SC) Editorial : CIT (E) v. Ghaziabad Development Authority (2022) 448 ITR 342 (All)(HC), affirmed.

S. 11 : Property held for charitable purposes-Object of general public utility-Accumulation of income-Urban Development Authority-Entitled to exemption. [S. 2(15), 11(1)(a), 11(2), 12]

CIT (E) v Gandhinagar Urban Development Authority (2023)454 ITR 43 / 292 Taxman 70 (SC) Editorial: CIT (E) v. Gandhinagar Urban Development Authority (2022) 454 ITR 40 / 292 Taxman 516 (Guj)(HC), affirmed.

S. 10A : Free trade zone-Provisions written back-Gains on foreign exchange fluctuation-Entitle to exemption-Turnover-Communication charges-SLP of Revenue is dismissed. [Art. 136]

CIT v. Cognizant Technology Solutions Of India Pvt. Ltd. (2023)454 ITR 1 / 293 Taxman 500 (SC) Editorial : CIT v. Cognizant Technology Solutions of India Pvt. Ltd (Mad)(HC)(TCA No. 83 of 2017 dt. 20-11-2020)

S. 10(23C) : Educational institution-Charitable purpose-Order of the Tribunal allowing exemption is affirmed. [S. 2(15), 10(23C)(iv)]

CIT v. India Trade Promotion Organisation (2023) 454 ITR 795 / 152 taxmann.com 490 (Delhi)(HC) Editorial : SLP of revenue is dismissed, CIT (E) v. India Trade Promotion Organisation (2023)454 ITR 799 / 294 taxman 1 (SC)

S. 10(23C) : Educational institution-Charitable purpose-Order of High Court affirmed-SLP of Revenue is dismissed. [S. 2(15), 10(23C)(iv), Art. 136]

CIT (E) v. India Trade Promotion Organisation (2023)454 ITR 799 / 294 taxman 1 (SC) Editorial: CIT v. India Trade Promotion Organisation (2023) 454 ITR 795 / 152 taxmann.com 490 (Delhi)(HC), affirmed./. CIT (E) v. India Trade Promotion Organization (2024) 299 Taxman 454 (SC), Review petition of Revenue is dismissed on account of delay as well as on merits .

S. 10(23C) : Educational institution-Activities not solely for educational purposes-Earned profits at 67.81 percent without depreciation and 44.48 Per cent with depreciation-Not entitle to exemption. [S. 10(23C(vi)]

UOI v. Baba Banda Singh Bahadur Education Trust (2023)454 ITR 273 / 293 Taxman 428/ 332 CTR 503 / 225 DTR 255 (SC) Editorial: Baba Banda Singh Bahadur Education Trust v. UOI (P& H)(HC)(C.W.P No. 18251 of 2009 dt. 20-5 2010)

S. 10(22) : Educational institution-Income of trust was utilised personally by managing trustee-Not entitle to exemption. [Art. 136]

Sir M. Visveswaraya Education Trust v. CIT (2023)454 ITR 438/ 293 Taxman 425/ 334 CTR 344 (SC) Editorial : CIT v. Sir M. Visveswaraya Education Trust (2009) 319 ITR 425 (Karn)(HC), affirmed.

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Centralised services-Not fees for technical services or fees for included services-DTAA-India-USA.[Art. 12(4)(a)

CIT (IT) v. Radisson Hotel Interaction Incorporated (2023) 454 ITR 816 (Delhi)(HC) Editorial: Notice issued in SLP filed by the Revenue, CIT (IT) v. Radisson Hotels International Incorporated (2023)454 ITR 819 (SC)

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software receipts is not taxable as royalty.

DIT v. Microsoft Regional Sales PTE. Ltd. (2023)454 ITR 15 (Delhi)(HC) Editorial: SLP of Revenue is dismissed, DIT(IT) v. Microsoft Regional Sales PTE. Ltd. (2023)454 ITR 19 (SC)