S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Vessel-Charter hire arrangement-Charges received from such time charter of vessel would not be brought to tax in its hands as royalty-DTAA-India-Singapore. [S. 44BB, Art. 12 (4)]
Smit Singapore Pte Ltd. v. DCIT (2021) 188 ITD 243 (Mum.) (Trib.)
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. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Commission to Indian agent-Arm’s length remuneration-Income cannot be taxed in India-DTAA-India-UK. [S. 92C, Art. 5(4), 5(5), 7]
Asia TV (UK) Ltd. v. DIT (2021) 188 ITD 676 (Mum.)(Trib.)Specific Relief Act 1963 .
S. 12 : Specific performance of part of contract – Suit for specific performance – Cross objection – . If cross -objection is not filled the respondent losses that benefit when appellant withdraws appeal .[S. 20, Civil Procedure Code , 1908, O. 41 , R. 22.]
Hyderabad Potteries Pvt Ltd v. Debbad Visweswara Rao AIR 2021 Telengana 161 ( HC)S. 281 : Certain transfers to be void-Recovery of tax-Attachment of property-Death of seller before executing sale of house property-Attachment of property for recovery of due from firms in which legal heirs were partners for periods subsequent to sale agreement-Tax recovery officer cannot declare transfer void-Non-release of registered sale deed by sub-registrar is not valid. [S. 226, Art. 226]
J. Manoharakumari v. TRO (2021) 436 ITR 42 (Mad.)(HC)S. 281 : Certain transfers to be void-Recovery of tax-Family settlement-Pendency of proceedings-Transfer of property is void-Order of attachment is held to be valid. [S. 158BD, 226(3), Art. 226]
Apoorva Dadha v. TRO (2021) 436 ITR 225 (Mad.)(HC)S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars of income-Deletion of penalty is held to be justified.
CIT v. T. Jayachandran (2021) 436 ITR 269/ 283 Taxman 435 (Mad.)(HC)S. 255 : Appellate Tribunal-Powers of Tribunal-Tribunal cannot transfer case from Bench falling within jurisdiction of a particular High Court to Bench under jurisdiction of different High Court. [S. 254(1), ITATR, 1963, R. 4., Art. 226]
MSPL Limited v. PCIT (2021) 436 ITR 199 / 202 DTR 117 / 321 CTR 1 (Bom.)(HC)/Editorial : SLP of Revenue is dismissed , PCIT v. MSPL Ltd. (2023) 454 ITR 280 /294 Taxman 74 /332 CTR 606 (SC)S. 254(1) : Appellate Tribunal-Duties-Provisions for transitional liability on leave fare concession/Home travel concession, silver jubilee awards to employees and on resettlement Expenses-Submissions not considered-Matter remanded to Tribunal. [S. 36, 37(1), 253]
State Bank of India v. JCIT (2021) 436 ITR 653 (Karn.)(HC)S. 246A : Appeal-Commissioner (Appeals)-Stay of demand-20 % of demand was not paid-Court directed to defer the recovery of demand till disposal of the appeal. [S.80P, 226]
Thaniyam Panchayath Service Co-Operative Bank Ltd. v. ITO (2021) 436 ITR 266 (Ker.)(HC)S. 246A : Appeal-Commissioner (Appeals)-Pendency of appeal-Recovery of tax-Direction was issued to expedite the disposal of appeal and restraint against recovery of demand until disposal of appeal. [S. 143(3), 144B, 156, 226, Art. 226]
Omkara Assets Reconstruction Pvt. Ltd. v. ACIT (2021) 436 ITR 40 (Mad.)(HC)