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. 143(3) : Assessment-Amalgamation-Order of assessment framed in name of non-existent entity after it ceases to be a subsisting entity-Ab initio void.

Infosys Bpm Ltd. v. JCIT (2021) 91 ITR 12 (SN) (Bang.)(Trib.)

S. 143(3) : Assessment-Income from undisclosed sources-Refund of tax deducted by mistake-Deletion of addition is justified [S. 69]

ITO v. Logistic Buildtech P. Ltd. (2021) 91 ITR 14 (SN) (Delhi)(Trib.)

S. 143(3) : Assessment-Income from undisclosed sources-estimate of income-Suppression of both purchases and sales-Gross profit alone to be assessed and not entire suppressed sales.-Prior period expenses-Disallowance is justified-Sundry creditors-Matter remanded. [S. 37(1), 69]

APS Steel Pvt. Ltd v. ITO (2021) 91 ITR 25 (SN) (Bang.)(Trib.)

S. 143(2) : Assessment-Notice was issued by ITO Belgaum-Actual Assessing Officer id from Bellary-Notice was issue without jurisdiction-Order was quashed. [S. 10(10D), 127, 143(3)]

Dy. CIT v. Hothur Mohamed Iqbal (2021) 214 TTJ 996 / (2022) 192 ITD 64 (Bang.)(Trib.)

S. 143(1)(a) : Assessment-Intimation-Prima facie adjustments-Capital gains-Exemption denied-No intimation before making adjustments-Adjustments is not sustainable. [S. 11(1A), 11(2)]

Ceylon Pentecostal Mission v. ACIT (2021) 214 TTJ 651 / 91 ITR 54 (SN) / 207 DTR 249 (Chenai)(Trib.)

S. 124 : Jurisdiction of Assessing Officer-Objection to jurisdiction cannot be challenged after completion of Assessment-Assessee submitting to jurisdiction of Assessing Officer by filing return-issue not raised in assessment proceedings-Assessment valid.[S. 124(3)]

Prithvi Raj Singh v. ITO (2021) 91 ITR 164 (Jaipur)(Trib.)

S. 115JB : Book profit-Provision for expenses-Ascertained liability-Cannot be added back. [S. 37(1)]

Barclays Shared Services (P) Ltd. v. ACIT (2021) 202 DTR 185/(2022) 216 TTJ 228 (Pune)(Trib.)

S. 115JB : Book profit-Relief for a period of 8 years-Not entitle to relief from claiming further relief after its net worth turned positive during said scheme period. [S. 115JB(2), Expln. 1 (vii), Sick Industrial Companies (Special Provisions, Act, 1985, S. 17(1), 18(12)]

Windsor Machines Ltd. v. Dy. CIT (2021) 199 DTR 79 (Mum.)(Trib.)

S. 115JB : Book profit-Fertiliser subsidy received treated as capital receipt and not chargeable to tax, it had to be excluded from computing book profit. [S. 4]

ACIT v. Shree Pushkar Chemicals & Fertilisers Ltd. (2021) 213 TTJ 273 / (2022) 192 ITD 618 (Mum.)(Trib.)

S. 115A : Foreign companies-Tax-Dividends-Royalty-Technical services fees-Rate of tax-Matter remanded-DTAA-India-USA. [S. 115A(b), Art. 12]

Gemological Institute International Inc. v. CIT (2021) 214 TTJ 393 / (2022) 192 ITD 83 / 211 DTR 139 (Mum.)(Trib.)