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. 194H : Deduction at source-Commission or brokerage-Dealer incentive-principal to principal relation-Not liable to deduct tax at source.

Mahindra Two Wheelers Ltd. v. Dy. CIT (2022) 219 TTJ 136 / 218 DTR 210 / 140 taxmann.com 367 (Mum) (Trib)

S. 194C : Deduction at source-Contractors-Common maintenance charges-The Assessing Officer is directed to recompute common area maintenance charges as per section 194C-Provision for rent under section 194I of the Act-Limitation-Ground was dismissed. [S. 194C, 194I, 201(1)(201(ia)]

Yum Restaurants India (P.) Ltd. v. ACIT (2022)100 ITR 239/(2023) 221 TTJ 924 / 147 taxmann.com 257 (Delhi) (Trib)

S. 194C: Deduction at source-Contractors-Contractor providing Computer hardware and software-Tax deducted under 194C-Assessing Officer held tax to be deducted under 194J-Contractor not making available any technical services to assessee-Assessee not in default. [S. 194J, 201(1), (201(1A)]

District Project Officer v. ITO (TDS) (2022) 98 ITR 356 (Jaipur) (Trib)

S. 190 : Collection and recovery-Deduction at source-Advance payment-Assessing Officer was not allowing credit despite Directions by Dispute Resolution Panel-Assessing Officer was directed to Consider claim of assessee afresh in accordance with law.

U.L. India Pvt. Ltd. v. Dy. CIT (2022)96 ITR 191 (Bang) (Trib)

S. 172 : Shipping business-Non-residents-Provisional return-Summary assessment was set aside-The Assessing Officer was directed to pass the order u/s 172 (7) of the Act. [S. 139(1), 172 (3), 172(4), 172(7)]

Interocean Shipping (India) P. Ltd. v. Dy. CIT (IT) (2022) 100 ITR 560 (Rajkot)(Trib.)

S. 163 : Representative assessees-Non-Resident-Search and seizure-Email communications, hard disk and invoice details-Not belong to non-resident-Addition was deleted-DTAA-India-France [S. 132, 153C, Art, 15]

Moin Akhtar Qureshi v. ACIT (2022) 218 TTJ 878 (Delhi)(Trib)

S. 160: Representative assessee-Gift-Non-Resident-Brother-General power of Attorney-Gift not registered-Disclosed in the hands of General power of attorney holder-Same income cannot be taxed again. [S. 161, Transfer of Property Act, 1882]

ITO (IT) v. Bikkina Savitri Devi (Smt.) (2022) 96 ITR 30 (SN) (Viskha) (Trib)

S. 158BD : Block assessment-Undisclosed income of any other person-Recording of satisfaction is mandatory-Assessment order was quashed [S. 158BC]

Sharda Dwellings (P) Ltd. v. ACIT (2022) 219 TTJ 57 (UO) (Indore) (Trib)

S. 158BFA : Block assessment-Penalty-Additional ground-Quantum proceedings time-barred-Levy of penalty is time-barred [S. 158BFA(2)]

Subhash Chandra Dey v. ACIT (2022) 219 DTR 185 / 220 TTJ 625 (Gau)(Trib) Maya Rani Dey v ACIT. ACIT (2022) 219 DTR 185 / 220 TTJ 625 (Gau)(Trib) Ashis Kumar Dey. ACIT (2022) 219 DTR 185 / 220 TTJ 625 (Gau)(Trib)

S. 154 : Rectification of mistake-Mistake apparent from the record-Disallowance of an amount under section 40A(3) cannot be brought within realm of a mistake which could be held as glaring, patent, apparent and obvious from record, thereby rendering assessment order passed by Assessing Officer amenable for rectification under section 154 of the Act. [S. 40A((3), R.6DD]

Poonam Mittal (Smt.) v. ITO (2022) 215 TTJ 29 (Asr) (UO)/ 138 taxmann.com 380 (Asr) (Trib)