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S. 254(2A) Stay by ITAT: Since the object of the 3rd proviso to s. 254(2A) is the automatic vacation of a stay that has been granted on the completion of 365 days, whether or not the assessee is responsible for the delay caused in hearing the appeal, such object being itself discriminatory, is liable to be struck down as violating Article 14 of the Constitution of India. Also, the said proviso would result in the automatic vacation of a stay upon the expiry of 365 days even if the Appellate Tribunal could not take up the appeal in time for no fault of the assessee. Further, vacation of stay in favour of the revenue would ensue even if the revenue is itself responsible for the delay in hearing the appeal. In this sense, the said proviso is also manifestly arbitrary being a provision which is capricious, irrational and disproportionate so far as the assessee is concerned. Consequently, the third proviso to s. 254(2A) will now be read without the word “even” and the words “is not” after the words “delay in disposing of the appeal”. Any order of stay shall stand vacated after the expiry of the period or periods mentioned in the Section only if the delay in disposing of the appeal is attributable to the assessee.
DCIT vs. Pepsi Foods Ltd
(2021) TaxCorp(LJ) 26506 (SC) · Section 254(2A)
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The payment received by the assessee for rendering services relating to various projects would not qualify as royalty under Article 12(3) of the India-Singapore DTAA.
Atos Information Technology Singapore Pte Ltd Vs Dy.CIT (International Taxation)
(2021) TaxCorp(LJ) 26476 (ITAT-MUMBAI)
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After the amendment of Section 36(1)(iii) w.e.f. 01.04.2016, the proviso can be attracted to the case of expansion of business which is not applicable to the impugned AY 2010-11.
Coffeeday Global Ltd Vs ADDITIONAL COMMISSIONER OF INCOME TAX
(2021) TaxCorp(LJ) 26471 (HC-KARNATKATA) · Section 36(1)(iii)
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No taxing event has taken place within the territories of India and therefore, the Tribunal was justified in allowing the appeal of the assessee.
Puma Sports India P. Ltd Vs PR. COMMISSIONER OF INCOME TAX-5, DEPUTY COMMISSIONER OF INCOME TAX
(2021) TaxCorp(LJ) 26467 (HC-KARNATKATA) · Section 195
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Mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee.
Intercontinental Hotels Group India Pvt. Ltd Vs DCIT
(2021) TaxCorp(LJ) 26466 (ITAT-DELHI) · Section 271(1)(c)
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S. 11/ Form No.10B: Under Circular No.2 / 2020 dated 03.01.2020, the CBDT has delegated the power to the CIT to admit belated applications in filing Form No.10B for AY 2018-19 and onwards for a period of only upto 365 days. There is no error or infirmity in this stand. Fixing a period of one year’s delay i.e., 365 days of delay for condonation of delay in filing Form No.10B for AY 2018-19 and onwards cannot be said to be arbitrary or irrational. However, there is also nothing in s. 119(2)(b) preventing or precluding the CBDT from passing a special order in any given case from condoning the delay in filing Form No.10B beyond 365 days despite passing a general order. The Petitioner should approach the CBDT which will deal with the claim on merit and in accordance with law
Little Angels Education Society vs. UOI
(2021) TaxCorp(LJ) 26465 (HC-BOMBAY) · Section 11
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Vivad se Vishwas Act: The CBDT's answer to question No.73 that the ineligibility u/s 9(a)(ii) relates to an assessment year and if for that assessment year a prosecution has been instituted, then the taxpayer would not be eligible to file declaration for the said assessment year even on issues not relating to prosecution would not only be illogical and irrational but would be in complete deviation from section 9(a)(ii). On a literal or purposive interpretation, the only exclusion visualized under the said provision is pendency of a prosecution in respect of tax arrear relatable to an assessment year as on the date of filing of declaration and not pendency of a prosecution in respect of an assessment year on any issue. To hold that an assessee would not be eligible to file a declaration because there is a pending prosecution for the assessment year in question on an issue unrelated to tax arrear would defeat the very purport and object of the Vivad se Vishwas Act
Macrotech Developers Limited vs. PCIT
(2021) TaxCorp(LJ) 26464 (HC-BOMBAY)
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Income of the payee is not taxable in India and assessee has already filed the relevant information u/s 201(1) of the Act which shows that the assessee cannot be regarded as assessee in default.
Celltick Mobile Media (India) Pvt. Ltd Vs DCIT -9(2)(1)
(2021) TaxCorp(LJ) 26457 (ITAT-MUMBAI) · Section 40(a)(i)
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Determination of tax liability in a challenge to an order under Section 241A would set at naught the entire statutory scheme of assessment and appeals.
GE Capital Mauritius Overseas Investments Vs DEPUTY COMMISSIONER OF INCOME TAX & ANR
(2021) TaxCorp(LJ) 26456 (HC-DELHI) · Section 241A
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With the introduction of Board for Advance Rulings in the Finance Bill, 2021, no benefit would accrue in appointing a senior member as officiating Vice Chairman.
Internet Fund II Pte. Ltd Vs THE AUTHORITY FOR ADVANCE RULINGS (INCOME-TAX) & ANR.
(2021) TaxCorp(LJ) 26449 (HC-DELHI)
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Delayed payment cannot be construed to be a tax arrear within the meaning of section 2(1)(o) of VsV Act and such prosecution cannot be said to be in respect of tax arrear.
Macrotech Developers Limited Vs Principal Commissioner of Income Tax and others
(2021) TaxCorp(LJ) 26442 (HC-BOMBAY)
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Although, the provision for CSR expenditure has been quantified in accordance with the guidelines of Department of Enterprises, how the amount will be spent has neither been determined nor has been specified by the assessee.
Pawan Hans Ltd Vs Dy. CIT
(2021) TaxCorp(LJ) 26441 (ITAT-DELHI)
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Receipt of a fixed amount, which may be more or less than the actual outgo, cannot be designated as reimbursement.
BYK Asia Pacific Pte. Limited Vs ACIT (IT)
(2021) TaxCorp(LJ) 26440 (ITAT-PUNE) · Section 195
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Registration u/s 12A in the nature of benefit to the Trusts and an assessee unwilling to avail the benefit of registration obtained under section 12A cannot be, directly or indirectly and by actions or by inactions, compelled by the revenue authorities, to continue with the said registration obtained by the assessee, particularly when registration was obtained prior to the insertion of Sec. 12AA
Navajbai Ratan Tata Trust Vs Principal Commissioner of Income Tax-17
(2021) TaxCorp(LJ) 26433 (ITAT-MUMBAI) · Section 12A
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In so far as the applicability of the scope/tax rate w.r.t. the remittance made to the non-residents is concerned, no fault can be found with the beneficial tax rate contained in the DTAAs.
Jyoti Limited Vs DCIT
(2021) TaxCorp(LJ) 26432 (ITAT-AHMEDABAD) · Section 206AA
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The power to rectify an order u/s 254(2) is extremely limited. It does not extend to correcting the errors of law or re-appreciating the factual findings.
Vrundavan Ginning And Oil Mill Vs ASST. REGISTRAR / PRESIDENT & 3 other(s)
(2021) TaxCorp(LJ) 26431 (HC-GUJARAT) · Section 254(2)
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Cess is not tax as covered u/s 40(a)(ii) and should be allowable as deduction in computing the income from business or profession.
UHDE India Pvt. Ltd. Vs Addl. Commissioner of Income Tax
(2021) TaxCorp(LJ) 26424 (ITAT-MUMBAI)
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Although payment made to said company is not covered under Article 14, but said payment is covered under Article 7 of DTAA between India and USA.
Sundaram Business Ltd Vs The Income Tax Officer
(2021) TaxCorp(LJ) 26423 (ITAT-CHENNAI)
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If the order so passed by the Revenue is adverse to the interests of the assessee, the same shall not be given effect to for four weeks, commencing from the date the said order is served.
BT (India) Private Limited Vs INCOME TAX OFFICER & ANR.
(2021) TaxCorp(LJ) 26416 (HC-DELHI) · Section 195
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Mere issuance of scrutiny notice u/s 143(2) cannot be the sole basis for withholding refund from the assessee.
Ingenico International India Pvt. Ltd Vs DEPUTY COMMISSIONER OF INCOME-TAX
(2021) TaxCorp(LJ) 26415 (HC-DELHI) · Sections 241A, 143(2)
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