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. 11 : Property held for charitable purposes-Construction activities under State PWD department-2.5 per cent supervision charges-Not entitle to exemption. [S. 2(15), 12A]

Nirmithi Kendra v. Dy. CIT(E) (2022) 141 taxmann.com 495 (Ker.)(HC) Editorial : Notice issued in SLP filed by the assessee, Nirmithi Kendra v. Dy. CIT(E) (2022) 288 Taxman 663 (SC)/ Editorial : High Court order is set aside , Nirmithi Kendra v. Dy. CIT (E) (2024) 297 Taxman 382 (SC)

S. 11 : Property held for charitable purposes-Grant-in-aid-One time grant-in-aid from Government of India with a specific purpose of up gradation and strengthening of institutions-Not assessable as Revenue receipts. [S. 2(24)(iia), 2(24)(xviii), 10(23C)(iiiab) 12, 12AA 13, Himachal Pradesh Nursing Registration Council Act, 1977]

H.P. Nursing Registration Council v. PCIT (2022) 288 Taxman 275 / 220 DTR 129 / 329 CTR 737 // (2023) 455 ITR 512 (HP)(HC)

S. 10(20) : Local authority-Development authority-Not state Separate legal entity-fees collected for infrastructure development would be treated as income of assessee and would be liable to be taxed. [U.P Urban, Planning and Development Act, 1973, Constitution of India, 1950, Art. 289]

Mussoorie Dehradun Development Authority v. Add. CIT (2022) 288 Taxman 113 / 140 taxmann.com 192 /220 DTR 421/ (2023) 331 CTR 451 (Uttarakhand)(HC)

S. 10(13A) : House rent allowance-Stayed at accommodation provided by employer-Surrendered the accommodation to stay at a hotel at his own expense-Not eligible to receive any HRA from his employer. [IT Rules 1962, R. 3]

Arup Ratan Gooptu v. Coal India Ltd. (2022) 288 Taxman 189 (Cal.)(HC)

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Liaison office-Supply of information having preparatory or auxiliary character-Would not constitute Permanent Establishment-DTAA-India-Mauritius. [Art. 5, 2(c), 5(3)(ii)]

CIT (IT) v. J. Ray Mc Dermott Eastern Hemisphere Ltd (2022) 288 Taxman 574 (Bom)(HC) Editorial: Affirmed, ADIT v. J. Ray Mc Dermott Eastern Hemisphere Ltd (2016) 158 ITD 923 /180 TTJ 660 (Mum)(Trib)

S. 2(22)(e) : Deemed dividend-Trade advances-Security by way of mortgage-Deletion of addition is justified. [S. 132, 153A]

PCIT v. Dwarka Prasad Aggarwal (2022) 140 taxmann.com 32 (Delhi)(HC) Editorial : SLP dismissed as with drawn due to low tax effect, PCIT v. Dwarka Prasad Aggarwal (2022) 288 Taxman 16 (SC)

. 147: Reassessment – Cash credits – Share application money – Settlement Commission accepted the returned income as per settlement petition – Reassessment notice was issued on the basis of subsequent search action in the group concern – Assessing Officer has no jurisdiction to issue notice under section 148 of the Act after passing of the order by Settlement Commission – Order of settlement commission is conclusive and cannot be reopened except as provided in that Chapter . [ S. 68 , 148 245D(4) , 245I ]

ACIT v . Global Holding Corporation Pvt. Ltd. (Mum)(Trib.). www.itatonline .org

Civil Procedure Code , 1908.

Order III Recognised agents and pleaders -Appearances Advocates – Concession by Counsel – Concession by counsel contrary to law – Not binding on parties [Advocates Act, 1961 , S . 2(a) ]

UOI v. Manraj Enterprises ( 2022) 2 SCC 331

Constitution of India
Art:16 : Equality of opportunity in matters of public employment – Service matters – Certain principles of policy to be followed by the State – Pay Scale – Equal pay – Minimum wages – Casual workers for his employment under administrative control of PCIT as peon/watchman from 2013- Entitled to be paid minimum wages paid to salary equal to such daily wages paid to casual workers who were engaged prior to 2013 by department.[ Art , 14, 16(1) 39(d), 226 ]

PCIT v. Pankaj Singh Brijwal (2022) 142 taxmann.com ( Uttarakhand ( HC) Editorial : SLP of Revenue dismissed , PCIT v. Pankaj Singh Brijwal (2022) 288 Taxman 643 (SC)

Direct Tax Vivad Se Vishwas Act, 2020

S. 4: Filing of declaration and particular to be furnished -Time Limits up to 31-3 -2021 – Appeal disposed of by Tribunal on 22-4-2021 – After disposal of appeal declaration was filed – Rejection of declaration is valid [ S. 2(1)(a), 3 , Art , 226 ]

Talluri Vijay Rahul v. CBDT (2022) 288 Taxman 283/ (2023) 331 CTR 293/ 223 DTR 52 (Telangana)( HC)/Tellur Venkata Narayanamma ( Smt) (2022) 288 Taxman 283/ (2023) 331 CTR 293/ 223 DTR 52 (Telangana)(HC)