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. 260A : Appeal-High Court-International transactions-Arm’s length price-Comparable-Question of fact. [S. 92C]

PCIT v. Bechtel India Pvt. Ltd. (2023) 451 ITR 208 / 330 CTR 400 (Delhi)(HC) Editorial: Order in Bechtel India Pvt. Ltd. v. Add CIT (2021) 86 ITR 544 (Delhi)(Trib), affirmed.

S. 234E : Fee-Default in furnishing the statements-Levy of the late fee applicable only from 1-6-2015. [S. 200A(1), Art. 226]

Sark Cable Pvt. Ltd. v. ITO (2023) 451 ITR 167 (Ker.)(HC)

S 226 : Collection and recovery-Modes of recovery-Pendency of appeal before CIT(A)-Deduction of tax at source-Failure to consider prima facie case-Payment of 20 per cent. of disputed tax demand is not a prerequisite for a stay of demand-Order set aside and matter remanded to Commissioner (IT) to consider afresh [S. 201(1), 201(IA), 246A, Art. 226]

Tata Teleservices Ltd. v. CIT(IT) (2023) 451 ITR 328 (Delhi)(HC)

S. 226 : Collection and recovery-Modes of recovery-Stay of demand-Commissioner (Appeals)-High-pitched assessment-Rejection of stay application without considering the additional evidence-Held to be not justified. [S. 10(34), 246A, 251, Rule, 46A Art. 226]

Humuza Consultants v. ACIT (2023)451 ITR 77/ 330 CTR 192 / 221 DTR 57 (Bom.)(HC)

S. 197 : Deduction at source-Certificate for a lower rate-Payments to Non-Resident-Fees for technical services-No article contained in double taxation avoidance agreement-Department directed to issue a certificate at withholding rate of four Per Cent-Contentions of parties left open-DTAA-India-UAE. [Art. 226]

WTS Energy DMCC v. Dy. CIT (2023) 451 ITR 175 (Delhi)(HC)

S. 201 : Deduction at source-Failure to deduct or pay-Interest for delay in remitting tax deducted at source-No liability for interest if tax is not deductible at source. [S. 2(14), 201(IA), Art. 226]

Special Tahsildar, Land Acquisition (General) v. Government of India (2023) 451 ITR 484 (Ker.)(HC)

S. 158BD : Block assessment-Undisclosed income of any other person-Search and seizure-Delay in filing of returns-Interest leviable-Assessment of third person notice under section 158BD is sufficient-Not necessary to issue separate notice u/s. 158BC of the Act. [S. 140A(1), 158BC, 158BFA(1)]

K. L. Swamy v. CIT (2023) 451 ITR 1 / 221 DTR 401 / 330 CTR 457 / 291 Taxman 502 (SC) K.L. Srihari v. CIT (2023) 451 ITR 1 / 221 DTR 401 / 330 CTR 457 (SC) Universal Trading Co. v. CIT (2023) 451 ITR 1 (SC) Gayathri Foundation v. CIT (2023) 451 ITR 1 (SC) Koday India Ltd. v. CIT (2023) 451 ITR 1 / 221 DTR 401 / 330 CTR 457 (SC) Khoday Breweries Ltd. v. CIT (2023)451 ITR 1 (SC) Editorial : Decision in CIT v. K.L. Srihari (2011) 335 ITR 215 (Karn)(HC), reversed on this point.

S. 153C : Assessment-Income of any other person-Search-Incriminating material-Failure to establish how seized documents had nexus with undisclosed Income of assessee-Proceedings initiated was quashed. [S. 132]

PCIT v. Prominent Real Tech Pvt. Ltd. (2023) 451 ITR 371 (Delhi)(HC)

S. 151 : Reassessment-Sanction for issue of notice-Approval obtained from additional Commissioner and not from specified authority-Notice was quashed. [S. 147, 148, 151(ii), Art. 226]

MAMulti-Infra Development Pvt. Ltd. v. ACIT (2023) 451 ITR 181 /149 taxmann.com 491 (Bom.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reasons for notice of reassessment and opportunity to be heard were given-Reassessment proceedings valid. [S. 147, 148, 194C, Art, 226]

Visakha Gas Agency v. ITO (2023) 451 ITR 160 / 290 Taxman 570 / 331 CTR 696/ 223 DTR 479(AP)(HC)