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. 244A : Refunds-Interest on refunds-Entitled to interest up to actual date of actual payment of refund.

Mangalam Arts v. Dy. CIT (2022) 98 ITR 63 (SN)(Jaipur) (Trib)

S. 245S : Advance rulings-Binding-Non-Resident-Royalty-Assessing Officer Holding Payments For Software Licence Services Taxable As Royalty Following Ruling Of Authority For Advance Rulings-Justified.

EY Global Services Ltd. v. ACIT (IT) (2022)96 ITR 58 (SN) (Delhi) (Trib)

S. 234E : Fee-Default in furnishing the statements-Intimation for periods prior to 1-6-2015-Not sustainable.[S.200A(1)]

Govershan Venture Pvt. Ltd. v. ACIT (2022)95 ITR 79 (SN)(Mum) (Trib)

S. 234E : Fee-Default in furnishing the statements-Defaults in Financial year 2015-16 after 1-6-2015-Levy of late justified. [S. 200A(1)(c), Form 24Q]

Government Secondary School Kumharia v. ACIT, CPC (TDS) (2022)95 ITR 80 (SN)(Jaipur) (Trib)

S. 234E : Fee-Default in furnishing the statements-Technical breach-Tax deposited within due date-Technical error in filing statement-No loss to revenue-Levy of penalty is not justified. [194IA, 200A(1), Form, 26AS, 26QB]

G. B. Builders v. ACIT CPC (TDS) (2022) 95 ITR 84 (SN) (Ahd) (Trib)

S. 234C : Interest-Deferment of advance tax-Not applicable on assessed income but returned income.

United Spirits Ltd. v. Dy. CIT (2022)97 ITR 272 (Bang) (Trib)

S. 234C : Interest-Deferment of advance tax-Nil taxable income-No liability to deposit advance tax-Not liable to pay advance tax on estimated income. [S. 11]

ACIT v. Navajibhai Ratan Trust (2022) 213 DTR 25 / 217 TTJ 137 / 140 taxmann.com 157 (Mum)(Trib)

S. 234B : Interest-Advance tax-Not liable to interest [S. 234A]

Global Hospitality Licensing Co. Sarl v. Dy. CIT (IT) (2022)97 ITR 57 (SN) (Mum) (Trib)

S. 234A : Interest-Default in furnishing return of income-Matter remanded. [S. 139(1), 234B]

Dow Chemical International P. Ltd. v. ITO (2022) 100 ITR 82 (Mum)(Trib)

S. 201 : Deduction at source-Failure to deduct or pay-Limitation-Order passed beyond two years from end of financial year in which last quarterly statement was filed-Barred by limitation-Additional ground-legal issue-Admitted-Delay in filing the appeal was condoned. [S. 201(1), 201(IA), 201(3), 254(1)]

Bank of India v. Dy. CIT (2022)100 ITR 39 (SN)(Surat) (Trib)