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. 263 : Commissioner-Revision of orders prejudicial to revenue-Initiation of proceedings based on a proposal given by the assessing officer-Without application of mind-Revision was quashed. [S. 10(38) 45]

PCIT v. Reeta Lakhmani (2023) 291 Taxman 358 (Cal)(HC)

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase and sale of land-Capital asset-Intention to construct a Tech Park-No development activity-Revision is held to be not valid. [S. 2(14),28(i), 45, 143(3)]

Embassy Brindavan Developers v. CIT (2023) 457 ITR 234/ 291 Taxman 188 (Karn)(HC).Editorial : Notice issued in SLP filed by the Revenue , CIT v. Embassy Brindavan Developers (2023) 294 Taxman 437 (SC)

S. 254(1) : Appellate Tribunal-Duties-Failure of Tribunal examine the matter on merits-Matter remanded. [S. 260A, 271 A ABB, 273B]

PCIT v. Sanjay Dhingra (2023)457 ITR 588/ 291 Taxman 291 (Cal)(HC)/PCIT v. Sidhant Gupta ( 2023) 457 ITR 588/ 291 Taxman 291 (Cal)( HC)

S. 245F : Settlement Commission-Powers-Special Audit-Settlement Commission does not have power to direct aa special audit under section 142(2A) of the Act. [S. 142(2A), 245C, Art. 136]

ITSC v. Agson Global (P.) Ltd. (2023) 291 Taxman 356 (SC) Editorial: Agson Global (P.) Ltd v. ITSC (2016) 380 ITR 342/ 237 Taxman 158 (Delhi)(HC), affirmed.

S. 225 : Collection and recovery-Stay of proceedings-20 percent not a pre-requisite for all appeals-Prima facie case, the balance of convenience, and irreparable injury while disposing of the stay application-stay order is set aside, and the matter is remanded for fresh adjudication after granting an opportunity to be heard. [S. 220, Art. 226]

Dabur India Ltd. v. CIT (TDS) (2023) 291 Taxman 3 (Delhi)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before Commissioner (Appeals)-Refund-Assessee was directed to approach appropriate authority under section 220(6) by filing stay application pending appeal. [S. 220(6), 225,246A, Art. 226]

Noorul Islam Educational Trust v. CIT (Appeals) (2023) 291 Taxman 271 (Mad.)(HC)

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Financial hardship-Rejection of application without reasoning-Remanded back to Principal Commissioner to reconsider issue and pass an appropriate order after granting an opportunity of hearing to assessee. [S. 132, Art. 226]

Tungabhadra Minerals (P.) Ltd. v. DCIT (2023) 291 Taxman 250 / 455 ITR 311/ 331 CTR 73/ 222 DTR 353 (Bom.)(HC) Salgaocar Mining Industries (P) Ltd v Dy. CIT (2023) 291 Taxman 250 / 455 ITR 311/ 331 CTR 73/ 222 DTR 353 (Bom.)(HC) Salitho ores (P) Ltd v Dy. CIT (2023) 291 Taxman 250 / 455 ITR 311/ 331 CTR 73/ 222 DTR 353 (Bom.)(HC)

S. 195 : Deduction at source-Non-resident-Other sums-Commission earned by non-resident agent carrying on business of selling Indian goods outside India could not be said to be income which had accrued and/or arisen in India and, thus, assessee was not liable to deduct TDS on payment of such commission to foreign agents.[S. 40(a)(i)]

PCIT v. Sesa Goa Ltd. (2023) 291 Taxman 229 (Bom)(HC) Editorial: SLP of Revenue dismissed PCIT v. Vedanta Ltd (2023)291 Taxman 205 / 146 taxman.com 34 (SC)

S. 194H : Deduction at source-Commission or brokerage-Discounts given by assessee-telecommunication Company on the sale of prepaid SIM cards to distributors-SLP admitted.

CIT (TDS) v. Vodafone Cellular Ltd (2023) 291 Taxman 447 (SC) Editorial: CIT (TDS) v. Vodafone Cellular Ltd (2021) 131 tamann.com 191 (Bom)(HC)

S. 194C : Deduction at source-Contractors-Reimbursement of expenditure in absence of evidence-Liable to deduct tax at source [S. 40(a)(ic)]

Surendra Commercial & Exim (P.) Ltd. v. ITO (2023) 291 Taxman 202 (SC) Editorial: SLP dismissed as withdrawn Surendra Commercial & Exim (P.) Ltd. v. ITO (2022) 288 Taxman 580 (Cal)(HC)