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. 13 : Denial of exemption-Trust or institution-Investment restrictions –Rent charged to trustee less than market rate – Violation of section 13 exemption cannot be denied- Only the income to the extent of violation is liable to tax at maximum marginal rate .[ S. 11, 12 ,12A, 13(1)(c)(ii)]

CIT v. Mukund Bhavan Trust ( Bom)( HC) (UR)

Central Goods and Services Tax , 2017 –Central Goods and Services Tax Rules , 2017

S. 62 : Assessment of non -filers of returns – Interest on delayed payment of tax – Central Goods and Services Tax Rules , 2017 – Registration- Strictures against Departmental Officers – Cancellation of registration by Commercial Tax Officer on basis of vague show cause notice in one line order – Officer making mockery of justice and provisions of law – Not to remain in office on such understanding of law – Cancellation of registration was set aside – Liberty was given authority to issue fresh show cause notice [ [S. 50, R. 21 , 86A]

Vageesh Umesh Jaiswal v. State of Gujarat ( 2022) (64) G.S.T.L. 177 ( Guj.)(HC)

S. 271C : Penalty – Failure to deduct at source –Mercantile system of accounting – Provision made on estimate basis – Tax was deducted and deposited TDS upon crystallization of liability to pay expenses on receipt of invoices- Penalty is not leviable .[ S. 40(a)(ia), 145 ]

ACIT v. Parsons Brinckershoff India (P)Ltd ( 2022) 140 taxmann.com 645 ( Delhi)( Trib)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Capital gains – Agricultural land – Issue scrutinized in the assessment proceedings and under rectification proceedings – revision is bad in law [ S. 45 , 154 ]

Ishwar Dewlling Pvt Ltd v .PCIT ( 2022) The Chamber’s Journal -July – P. 124 ( Lucknow ) ( Trib)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Compensation received under compulsory acquisition is not chargeable to capital gains – Revision is not valid [ S. 45(5), Right to Fair Compensation and Transparency in Land Acquisition Act , 2013, S.96 ]

Mattapali Ram Kumar v. ACIT ( 2022) The Chamber’s Journal -April – P. 103 ( Vishakha ) ( Trib)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Bogus purchases – Addition of 12. 5% of alleged bogus purchases – Revision is not valid [ S. 143(3) ]

Nagardas Kanji Shah ( 2022) The Chamber’s Journal -March – P. 115 ( Mum) ( Trib)

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Ex -parte order – Dismissed for non-prosecution without dealing with the merits of the case – Time limit of six months does not apply – Application was filed after 678 days of passing of order- Order recalled [ S. 254(1), ITAT Rule 24, 25 ]

Manjulaben Tomar v.ITO ( 2022) The Chamber’s Journal – July -P. 123 ( Ahd )( Trib)

S. 251 : Appeal – Commissioner (Appeals) – Powers – CIT(A) does not have power to dismiss an appeal for non-prosecution-Order set aside and restored the matter to decide on merits . [ S. 251(2)]

The Raibag Taluka Primary Co -Operative Agriculture & Rural Development Bank Ltd ( 2022) The Chamber’s Journal -April – P. 102 ( Panji ) ( Trib)

S. 199 : Deduction at source – Credit for tax deducted – Credit of TDS should be availed in the year in which income is assessed [ S. 199(3), Rule 37BA(3), Form No. 26AS. ]

Interglobe Enterprises Pvt Ltd v. ACIT ( 2022) The Chamber’s Journal -August – P. 156 ( Delhi ) ( Trib)

S. 153A: Assessment – Search or requisition- No addition can be made in the absence of an incriminating material even if return of income is processed u/s 143(1) of the Act . [ S. 132, 143(1)]

DCIT v. Anjana Modi ( 2022) The Chamber’s Journal -March – P. 114 ( Mum) ( Trib)