New Case Laws CA FINAL DT NOV 21

[@happysoul1135]

1. DCIT V. Pepsi Foods Ltd
Sec 254 (2A):
When an appeal is filed to ITAT, the order can be stayed only till 365 days after which the stay order is removed, however now it says if such delay is not due to assessee, such 365 days would be extended.
2. ENGINEERING ANALYSIS CENTRE OF EXCELLENCE P LTD V. CIT
Sec 9(1)(vi) Royalty = transfer.
DTAA of singapore royalty = not transfer.
If you purchase software from NR for 4 things, it is NOT royalty :
1. Software is resold to R
2. Distributor is NR, purchased software and sold to R
3. Software is sold affixed to Hardware.
3. PCIT V. RANJAN PAI
Sec 56(2)(×) bonus shares received is not taxable.
4. CORPORATION BANK
whether NFS services (ATMs connected) provided are in the nature of Principal Agent?
NO, it is principal to principal service. hence 194H is not applicable.

[@shruthireddyadidela2156]

Thank you sir

[@dilipmsharma1370]

thank you sir ... from Jodhpur

[@arungupta4200]

Sir you are the best

[@ShivKumar_214]

Thank you so much sir 🙏
From Lucknow UP

[@paragdammani2538]

Where can we get the pdf?

[@MEETMEKANNAN]

Thanks Sir

[@divyasharma5324]

sir jisne opt out liya july2021 ab nov 2021 mein paper hai unkeh yeh case law and amendments karni hogi nov2021 wali

[@CABhanwarBorana]

Yes

[@doradlastalks692]

Tq Sir

[@randhirsingh6817]

Sir Agra k pagalkhane me room book krwa liya h kyuki Nov tak mai pagal ho hi jauga pdhte pdhte

[@CABhanwarBorana]

hahaha No bhai na ....take break of 1-2 days :)

[@surbhishreya5929]

Awesome sir....

[@shrutidabra959]

Sir can this be asked in july2021

[@CABhanwarBorana]

NOOOOOO

[@RA-vg5jb]

Sir superb class

[@minukumari6104]

Sir..are these also applicable for july'21 exam?

[@CABhanwarBorana]

NOOOOOO

[@lakshaysingla168]

Inter kr liye bhi koi case laws hai kya sir 😬😬

[@CABhanwarBorana]

Noooo

[@ShivKumar_214]

Thanks sir 🙏