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The Abandonment Of Stranded Aussies In India Is Nothing Short Of A National Shame
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By Khushaal Vyas
I remember receiving the call late at night at the office last year from the Australian High Commission. After months of trying, there was one seat available on a flight the next day to bring mum home from India. I remember telling the rest of the family and, we all just broke down. Quiet, relieved sobs echoing through the receiver. Our nightmare was finally coming to an end.
This was before India's deadly second wave. Before the stories of oxygen shortages, overflowing hospitals and mass cremations. Even then, we were still stressed every single day about how mum would be able to protect herself. Even then, we had to wait months before we could bring her home.
Yet the stress we went through is nothing compared to the trauma, heartache, uncertainty, fear and frustration that families with relatives stranded in India would now be feeling. Without having experienced it, it might be difficult for the general public to understand what that feels like.
Put it this way – families of stranded Australians are watching daily scenes of people screaming in hospital halls for basic medical supplies. Where there are people all over the country dying from not receiving oxygen. These Australian families live with the reality that if even one of their Australian relatives require hospitalisation in India, there is a strong chance that they will not get a bed, let alone basic oxygen and could die in the space of days, if not hours.
For stranded Australians, every second they spend in India exposes them to a genuine risk of death. To those Australians, our government has slammed the door shut. Where Scott Morrison once promised to bring Australians home by Christmas, he has now effectively promised that they will be jailed for trying.
Patients suffering from Covid-19 are treated with free oxygen at a makeshift clinic in Indirapuram, Uttar Pradesh, India. (Source: Rebecca Conway/Getty Images)
There will be time enough to ask questions as to why such a complete ban was implemented with such speed for Australian-Indians but never contemplated for other Western countries who have gone through second and even third waves of the virus – though I believe there is a fairly obvious answer to that.
Civil Rights Groups Are Comprehensively Blasting The Govt's Ban On Aussies Returning From India
My immediate concern lies with the question of citizenship and residency. At its most basic level, the government has the responsibility to protect its citizens, both at home and abroad. In a pandemic which has lasted more than a year, it is not good enough to argue that our hotel quarantine system is not equipped to deal with international outbreaks of the virus. We have had more time and resources than almost any other country to get this right and prioritise bringing our citizens home safely. The fact it took people like my mum over six months to come home before the latest Indian outbreak should tell you that our hotel quarantine has failed our citizens. Indeed, Australian citizens have been left to their own devices whilst trying to escape, to the extent where citizens have had to organise their own charter planes and pilots to try and get home. If the policy fix to new outbreaks of the virus is going to be a policy of abandonment of our citizens, we should consider that a national shame.
People wait to refill empty oxygen cylinders in New Delhi, India. (Source: Sanjeev Verma/Getty Images)
The counter to this is to say that the government has an obligation to protect Australians at home, too. This is true. No one denies this. But is stopping flights from India going to stop COVID cases from occurring in hotel quarantine? No. And let's not forget, this is exactly what hotel quarantine is for. There are certain risks we must take if it means rescuing our citizens from one of the most deadly situations on earth. We've done it before for natural disasters and diplomatic crises. We must do the same here. It is a duty of government.
Beyond all this, even if you are unconvinced by these arguments, I ask Australians to show more empathy and heart. The chastising of Australians from being overseas in the first place is scapegoating at its worst. This is not the failure of individuals. If our government has not been able to set up a system to bring home its own citizens in more than a year, it is nothing short of a government failure and the responsibility of the national cabinet to resolve immediately. Most citizens have been trying to get home for months, if not for a year. We must remember that India's restrictions on outgoing flights combined with Australia's cap on arrivals make escaping India an extremely difficult task, and that is something I can speak about from experience.
Khushaal and his mum when she finally arrived home. Photo: Supplied.
If nothing else, I ask you to at least spare a thought for those families who are now completely helpless, abandoned and with no chance to be rescued. Who have no other choice but to wait with endless anxiety. Who, at least for now, have no hope to receive that call all the families of stranded Aussies have been yearning to receive.
Khushaal Vyas is a young lawyer. He was awarded the NSW Premier's Multicultural Youth Medal and selected as an Australia Day Ambassador since 2017 for community work and multicultural advocacy. His lifelong ambition, as yet unfulfilled, is to stand up to the seagulls who keep stealing his lunch.
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Spina Bifida and Hydrocephalus
Our vision of the future is a society that guarantees the human rights of all people born with spina bifida and hydrocephalus, and which celebrates their contribution in all areas of life. A society that also practices primary prevention of neural tube defects and hydrocephalus.
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UK consultation on proposal to introduce mandatory fortification of flour with folic acid
Jul 22, 2019 Worldwide
World SBH Day
The UK Government asks for people's views on whether flour millers should be required by law to add folic acid to flour to help reduce the incidence of neural tube defects
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In a joint statement, 11 disability rights and children's rights organisations emphasise the right to family and make recommendations to the UN General Assembly
IF joins Global WHO Birth Defects Technical Working Group
IF Secretary General Lieven Bauwens has joined a panel of experts to work together on strengthening birth defects surveillance globally
To empower national spina bifida and hydrocephalus associations to advocate for the human rights of people with spina bifida and hydrocephalus
To raise awareness and understanding about Spina Bifida and Hydrocephalus and to advocate and promote the rights of persons with these conditions
To tackle the primary prevention of neural tube defects (NTDs) and hydrocephalus as a united global community
To establish equal opportunities for people with Spina Bifida and Hydrocephalus and combat discrimination at all levels of society
To prevent spina bifida and hydrocephalus and to improve access to treatment, lifelong care and knowledge for people with spina bifida and hydrocephalus and their families in developing countries
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Ethical Dilemmas in Postnatal Treatment of Severe Congenital Hydrocephalus | Wilkinson | 2016
IFGPI 2nd Anniversary Toolkit | 2018
Potential benefits of the cognitive orientation to daily occupational performance approach in young adults with spina bifida or cerebral palsy: a feasibility study | Dahlstrand | 2018
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IF's fast-growing membership now includes 65 Spina Bifida and Hydrocephalus (SBH) associations in Africa, Australia, the Americas, Asia and Europe. Membership of IF is open to all nationally registered SBH associations that share IF's vision and mission and actively involve people with SBH in their work. Organisations, institutions, companies and individuals with an interest in SBH and the aim to widen the extent of their activities are also welcome to apply for IF membership. Read our Membership Guide to learn more!

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About AIFTP
An Appeal to Join the Family of Federation of Tax Practitioners
Physical Membership Enrolment Form
List of Useful Link
DIRECT TAXES – Tribunals
S. 2(42A) : Short-term capital asset – Shares of unlisted company – Holding shares for more than 12 months and transferring them prior to 31-03-2014 to be treated as long term capital gains – Holding Shares for more than 12 months and transferring them prior to 31-3-2014 – Entitled to benefit of shorter period of holding – Gains to be Treated as long-term. [S. 2(29A), 2(29B), 45]
The assessee bifurcated income from capital gains on sale of shares into short-term capital gains and the long-term capital gains. The assessee purchased the shares in the financial year 2012-13 and sold them in the assessment year 2014-15, she computed the indexed cost of acquisition of those shares. These shares were sold on March 21, 2014 and thus she claimed long-term capital gains. The AO held that the shares were held for less than 36 months and they were short-term capital assets. According to the provisions of S. 2(42A) of the Act the AO held that shares of an unlisted company, if held for less than 36 months, were not a long-term capital asset but a short-term capital asset. The CIT(A) gave partial relief. On appeal the Tribunal held that the benefit of the shorter period of holding of 12 months to qualify as long-term capital asset in respect of unlisted shares had been removed prospectively from the AY. 2015-16 and not for earlier years. The benefit of the shorter period for holding of unlisted shares would be available when such shares were transferred during the period beginning on April 1, 2014 and ending on July 10, 2014. Post-July 11, 2014 the benefit of the shorter period of unlisted shares could not be applicable. The shares had been transferred by the assessee prior to March 31, 2014. Therefore, the newly amended section would not be applicable and the assessee would get the benefit of the shorter period, i.e., period of less than 36 months as given in S. 2(42A) read with the proviso thereto in terms of the provision as it existed for the assessment year 2014-15. Thus, the authority was not justified in reclassifying the long-term capital gains as short-term capital gains. Accordingly, the gains on transfer of shares of Shares would be taxable as long-term capital gains as the assessee had held those shares for more than 12 months. (AY. 2014-15)
Neelu Analjit Singh (Mrs.) v. Add. CIT (2020) 77 ITR 220 (Delhi)(Trib)
S. 10(13A): House rent allowance – Qualifying amount – Ten Per Cent. of Salary – Performance bonus – Does not form part of salary for purpose of S. 10(13A) Entitled to allowance at 10% of salary excluding performance bonus [R. 2A]
Tribunal held that the performance bonus does not form part of salary as defined in Rule 2A for the purposes of S. 10(13A). The total rent paid by the assessee during the year 2011-12 was ₹ 8.20 lakhs. The basic salary for the purpose of computation of house rent disallowance was ₹ 3 lakhs (10 per cent of ₹ 30 lakhs being the basic salary). Therefore, the excess of rent paid over 10 per cent of salary was ₹ 5.20 lakhs (₹ 8.20 lakhs – ₹ 3 lakhs). Therefore, the assessee was entitled to house rent allowance at ₹ 5.20 lakhs under S. 10(13A) of the Act. The AO was directed to allow the exemption of house rent allowance at ₹ 5.20 lakhs. (AY. 2011-12)
Sudip Rungta v. Dy. CIT (2020) 77 ITR 63 (SN)(Kol.)(Trib)
S. 10A: Free trade zone – Special economic zones – Conversion of Export processing zone unit into special economic zone unit – Exemption cannot be denied
Tribunal held that period of ten consecutive AYs shall be reckoned from AY relevant to previous year in which unit begins to manufacture or produce or process such articles or things or service in such free trade zone or export processing zone. Entitled to exemption for period of ten consecutive AY and S. 10A(1) is continuously applicable to unit even after being converted into special economic zone unit keeping in view the second Proviso to S. 10A (1). (AY. 2011-12)
Classic Linens International P. Ltd. v. Dy. CIT (2020) 77 ITR 1 (Chennai)(Trib.)
S. 11: Property held for charitable purposes – Trust – Beneficiaries a group of individuals – Does not mean association of persons – Assessee to be treated an individual. [S. 2(31)(v), 12A]
Tribunal held that the trust was treated as an individual. Therefore, the AO was to tax the assessee treating it as an individual instead of an association of persons. The fact that the beneficiaries were a group of individuals did not mean that the liability of the assessee was of the association of persons. The term "individual" does not mean a single living human being. It can include a body of individuals constituting a unit for the purposes of the Act. Even though the assessment of income was in the hands of the Trust, it had to be made in the same manner and to the same extent as it would have been made in the hands of the beneficiaries. (AY. 2012-13)
Saraswat Hitwardhak v. ITO (2020) 77 ITR 89 (SN)(Mum.)(Trib.)
S. 22 : Income from house property – Deemed owner – Income from house property – Income from business – Sub-letting of property – Leasing of property for a period exceeding 12 years – Lease rental is assessable as income from house property and not as business income.
[S. 27(iiib), 28 (i), 56, 269UA(f)]
Tribunal held that, leasing of property for a period exceeding 12 years. Lease rental is assessable as income from house property and not as business income. (AY. 1990-91 to 1992-93, 1994-95, 1998-99, 2000-01 to 2003-04)
Nahalchand Laloochand P. Ltd. v. Dy. CIT (2020) 77 ITR 664 (Mum.)(Trib.)
S. 22: Income from house property – Business income – Unsold flats –Stock in trade – No rental income to be computed when flats held as stock-in-trade [S. 23(5), 28(i)]
The assessee is a builder and developer. During the course of assessment proceedings it was found that the assessee had on hand unsold flats and shops. The AO computed the notional rental on such stock-in-trade under the head "Income from house property" at ₹ 5,54,400. The CIT (A) upheld the contention of assessee in taxing the income as income from business. On appeal the Tribunal held that no rental income could be computed when the flats were held as stock-in-trade. The Finance Act, 2017 with effect from April 1, 2018 has inserted sub-section (5) of section 23 which has the effect of providing that from the assessment year 2018-19, stock-in-trade of buildings, etc., shall be liable to be considered for computation of annual value under the head "Income from house property" after two years from the end of the financial year in which the certificate of completion of construction of the property is obtained. As the assessment year was 2015-16, the amended S. 23 would not apply. (AY. 2015-16)
Rafiahamad Rasul Patel v. ITO (2020) 77 ITR 16 (SN)(Pune) (Trib)
S. 23: Income from house property – Business income – Annual letting value – Non-resident Director – Flat used as residence as well as carrying on business – Notional value from property cannot be assessed as income from house property. [S. 22, 23(1), 23(4), 28(i)]
Assessee owning flat and giving to Non-resident director for residence as well as carrying on business therein. Tribunal held that flat a business asset used partly for business and partly for residence of both shareholder directors, notional income from property cannot be assessed as income from house property. (AY. 2013-14)
Record Investments and Leasing Pvt. Ltd. v. ITO (2020) 77 ITR 76 (SMC)(SN)(Mum.)(Trib.)
S. 32 : Depreciation – Survey – Statement on oath – Merely on the basis of statement made in the course of survey – Depreciation cannot be disallowed. [S. 133A]
Tribunal held that merely on the basis of statement made in the course of survey depreciation cannot be disallowed when the assessee has produced the reconciliation chart of plant and machinery with Dalal Mott Macdonald report were also submitted to the effect that machines were very much there and inspection was duly carried out by the surveyor. And Valuation Report certificate dated 26-5-2003 wherein before granting loan IDBI Bank carried out inspection and Valuation Report was duly prepared wherein details of all the machines were given. (AY. 2002-03, 2005-06)
Shree Rama Multi-Tech Ltd. v. Dy. CIT (2020) 185 DTR 163 / 203 TTJ 129 (Ahd.)(Trib.)
S. 40(a)(ia): Amounts not deductible – Deduction at source – Labour charges – Failure to deduct tax at source – As per amendment brought to Finance Act, 2014 in S. 40(a)(ia) w.e.f. 1-4-2015, disallowance is restricted to 30% of amount of expenditure claimed – Amendment is applicable to retrospective effect. [S. 194C, 194H]
The assessee had claimed labour charges, Architect Fees and towards expenses under head commission, which were in nature of payments made towards contract payment u/s. 194C, professional fees payment u/s. 194H and commission payment u/s. 194H. Assessee had also failed to deposit TDS amount so deducted from payments made towards expenses on account of labour charges, professional fees and commission to Central Govt. A/c within specified time limit. AO made disallowance u/s 40(a)(ia) of the Act. CIT(A) confirmed the disallowance. On appeal the Tribunal held that as per amendment brought to Finance Act, 2014 in s. 40(a)(ia) w.e.f. 1-4-2015 if 100% disallowance made u/s 40(a)(ia), that would be restricted to 30% only giving retrospective effect. Intent of legislature to reduce hardship, it was proposed that in case of non-deduction or non-payment of TDS on payments made to residents as specified in s. 40(a)(ia), disallowance should be restricted to 30% of amount of expenditure claimed. (AY. 2014 -15)
Om Sri Nilamadhab Builders Pvt. Ltd. v. ITO (2020) 185 DTR 201 / 203 TTJ 229 (CTK.)(Trib.)
S. 40(b)(iii): Amounts not deductible – Working partner – Remuneration – Interest – Rejection of books of account and assessment adopting 8 Per cent. of gross turnover as net profit – Separate deduction towards interest on partner's capital account and remuneration to partner is to be allowed, when net profit is estimated from gross receipts. [S. 133A]
Tribunal held, that the partnership deed contained a provision for interest on capital at 12 per cent. per annum and clause 17 provided for remuneration to whole time working partners and the method of computation of remuneration. By a supplementary deed the manner of paying remuneration to the whole time working partners had been revised. In the assessment years 2009-10 to 2011-12, the assessee had claimed interest on capital and remuneration to the partners, which was verifiable from the computation of income. The AO was directed to allow remuneration to the partners and interest on capital as per the provisions of law. Interest on the partners' capital account and remuneration to partners was allowable as deduction even after estimation of the net profit from the gross receipts. (AY. 2012-13)
Mayasheel Construction v. Dy. CIT (2020) 77 ITR 8 (SN)(Delhi)(Trib.)
S. 54: Capital gains – Profit on sale of property used for residence – Purchase of residential house – Land purchased admeasuring 4973.125 square Feet – Building constructed of 150 square feet – only 25 per cent. of total plot area to be considered as land appurtenant thereto [S. 45]
The assessee held a plot of land of 4973.125 square feet. It had building of 220 square feet on the plot of land which was even less than 5 per cent. of the total plot of land. Thus, it could not be said that the rest of the plot of land was appurtenant to the building of 220 square feet existing on the plot of land for enjoyment of the building. The assessee had claimed that there was open space which was used for car park, septic tank, garden, etc. These open spaces may be an integral part but certainly these were not required to enjoy the building of 220 square feet on the plot of land of 4973.125 square feet. Both the authorities had concurred that 25 per cent. of the total plot area to be considered land appurtenant thereto. It could not be said that the estimation done by the authorities was perverse or without any reasonable basis. (AY. 2013-14)
Maduranthagam Selvaraj Ravi v. Dy. CIT (2020) 77 ITR 6 (SN)(Chennai)(Trib.)
S. 54: Capital gains – Profit on sale of property used for residence – No requirement that construction of house should have been completed within specified time – Matter remanded for verification. [S. 45]
Tribunal held that the requirement of S. 54 of the Act is for the assessee to have either purchased a residential house, being a new asset, within the stipulated period or constructed a residential house within a period of three years from the date of transfer. The section does not prescribe the completion of construction of residential house and the thrust was on the investment of net consideration received on sale of original asset and start of construction of a new residential house. It was incorrect to insist that the assesse should establish that the residential house was complete and then ask for benefit under s. 54. Since no documentary evidence had been furnished and only a claim had been made, the issue was restored to the file of the AO. (AY. 2013-14)
Rakesh Kumar Kalra v. ITO (2020) 77 ITR 36 (SN)(Delhi)(Trib.)
S. 64 : Clubbing of income – Set-off of business loss of the wife in the assessment of husband – Entire amount of loss resulting from the business started by wife with the gifts received from her husband is liable to be clubbed in the hands of the assessee. [S. 64(1)(iv)]
The assessee filed return declaring total income of ₹ 4,59,830/- comprising, inter alia, Business income. During the course of assessment proceedings, the AO observed from the computation of total income that the assessee clubbed loss from the business of his spouse amounting to ₹ 31,56,429/- in view of the provisions of S. 64 of the Act. On being called upon to justify such a claim, the assessee submitted that during the year under consideration he gifted a sum of ₹ 94.50 lakh to Mrs. Priti Bhaskarwar, his wife, who started business of Futures and Options (F&O) on 18-9-2013. The assessee claimed that she incurred loss of ₹ 31,56,429/- in such business, which was clubbed in his hands. The AO accepted the primary claim of the assessee of his wife having incurred loss of ₹ 31.56 lakh in the business of F&O, which was set up on 18-9-2013 and further that loss from such business was eligible for set off against the income of the assessee in terms of S. 64(1)(iv) read with Explanation 3 thereto. He, however, did not accept the assessee's contention that the entire loss of ₹ 31.56 lakh be set off against the assessee's income. CIT(A) also affirmed the order of the AO. On appeal the Tribunal held that, entire amount of loss resulting from the business started by wife with the gifts received from her husband is liable to be clubbed in the hands of the assessee.
(AY. 2014-15)
Uday Gopal Bhaskarwar v. ACIT (2020) 186 DTR 65 / 203 TTJ 776 (SMC)(Pune)(Trib.)
S. 68: Cash credits – Penny stock – Bogus capital gains – Not sufficiently discharged the onus on proving the source of deposits – Addition is restricted to 30% with the a rider that same shall not be treated as a precedent to other assessment years [S. 10(38), 45]
The assessee has produced documentary evidence in respect of sale of shares to demonstrate that the capital gains on sale of shares is exempt from tax. Tribunal held that as the detailed explanation of the assessee does not sufficiently discharge the onus on proving the source of impugned deposits, the impugned addition should be restricted to 30% only with a rider that same shall not be treated as a precedent in any other assessment year. (ITA No. 1790-1791/Kol/2019 Dt. 14-2-2020) (AY 2014-15 & 2015-16)
Neha Chowdhary v. ITO (SMC)(Kol.)(Trib.) www.itatonline.org
S. 69: Undisclosed investments – Bogus capital gains – Penny stocks – Explanation is not sufficient to discharge the liability – Addition is restricted to 30% with a rider that same shall not be treated as a precedent in any other assessment year. [S. 10(38), 45, 68, 143(3)]
The assessee is a salaried person who was sold her stock holding in shares in the relevant two previous years. AO treated as unexplained income since assessee could not prove source thereof during the course of scrutiny as well as in the lower appellate proceedings. Tribunal held that the fact remains that her detailed explanation tendered in the course of assessment does not sufficiently discharge her onus on proving the source of impugned deposits. Accordingly considering peculiar facts and circumstances that the addition(s) of ₹ 17,88,666/- and ₹ 16,53,772/- are restricted to that @ 30% only with a rider that same shall not be treated as a precedent in any other assessment year. The assessee gets part relief accordingly. (ITA No. 1790-1791/Kol/2019, dt. 14-2-2020) (AY. 2014-15, 2015-16)
S. 69: Unexplained investments – Books of account not audited – Net profit to be estimated at 8% – Cash gift from relatives – Mother in law – Relative – Agricultural income – No reason to doubt genuineness and creditworthiness of source – Addition is not justified. [S. 56, Explanation, (e), 68]
Tribunal held that the assessee had not shown the business receipts and income under the head business income but this could not preclude the assessee from claiming incidental expenses incurred for carrying out business. Though assessee had declared 6.28 per cent. net profit rate on the transport business on the gross receipts of ₹ 19,88,592, an estimate of net profit at 8 per cent. of the gross receipts of ₹ 19,88,592, i.e., ₹ 1,59,087 would be justified. As regards the gifts of ₹ 10 lakhs and ₹ 2.50 lakhs were received in cash. During the course of appellate proceeding the assessee placed sufficient documentary evidence to prove the identity, genuineness and creditworthiness of the donors. The gift of ₹ 10 lakhs received from the assessee's mother-in-law who was said to be the owner of around 50 acres agricultural land receiving regular income from agricultural proceeds for many years. The gift deed was duly notarised and she had declared her accumulated capital, stridhan and income from gift received from her husband who was earning regular agricultural income, was the source of the gift given to her son-in-law. The fact that the mother-in-law had regular source of agricultural income and the authenticity of gift deed had not been disputed. She was also "relative" of the assessee as provided in clause (e) of Explanation to S. 56. There was no reason to doubt the genuineness and creditworthiness of the gift at ₹ 10 lakhs. (AY. 2010-11)
Vinod Kumar Jain v. ITO (2020) 77 ITR 83 (SN)(Indore)(Trib.)
S. 70 : Set off of loss – Long term capital loss against long term capital gains – Long term capital loss arising out of sale of shares cannot be set off against long-term capital gain from sale of shares subjected to STT and claimed exempt u/s. 10(38) – Directed the AO to allow carry forward of long term capital loss as claimed by the assessee. [S. 2(14), 10(38), 45, 74]
The assessee had long term capital gain of ₹ 519,21,44,332 on which it has paid Securities Transaction Tax (STT) hence, claimed as exempt u/s. 10(38) of the Act. In the course of assessment proceedings, the AO noticed that the assessee had claimed carry forward of long term capital loss from sale of shares, though STT paid, at ₹ 31,00,52,918. However, the assessee has not set off long term capital loss against long term capital gain. Therefore, he called upon the assessee to explain why such long term capital loss should not be set off against long term capital gain and carry forward of loss to such extent should not be disallowed. In response, it was submitted by the assessee that as per S. 10(38) of the Act, only income arising from long term capital gain on sale of shares subjected to STT is exempt u/s. 10(38) of the Act. Thus, it does not include loss arising out of sale of shares. The AO however, did not find merit in the submissions of the assessee. He observed, the term income as used in S. 10(38) refers to the entire receipts arising from transfer of long term capital asset and also includes loss. Accordingly, he set off the long term capital loss against the exempt long term capital gain, which resulted in part disallowance of carry forward of long term capital loss. The aforesaid decision of the AO was also upheld by the CIT(A). The Tribunal held that the long term capital loss arising out of sale of shares cannot be set off against long term capital gain from shares subjected to STT and claimed exempt u/s. 10(38) of the Act. Accordingly directed the AO to allow carry forward of long term capital loss as claimed by the assessee. (AY. 2007-08)
Nomura India Investment Fund Mother Fund v. ADIT (IT) (2020) 186 DTR 212 / 203 TTJ 212 (Mum.)(Trib.)
S. 143(3): Assessment – Survey – Difference in stock – Statement recorded during survey not under oath – Retraction of statement with explanation – Addition is held to be not justified. [S. 133A]
Allowing the appeal of the assessee the Tribunal held that, merely on the basis of statement, addition cannot be when the statement was retracted and detailed explanation with supporting evidence was fled in the course of assessment proceedings. The Tribunal held that the AO had simply ignored the evidence and had made the addition merely on the basis of the letter submitted by the assessee which stood retracted later. Moreover, the surrender was not under oath. The Assessing Officer had not brought any material to rebut the explanation of the assessee. S. 133A does not empower any Income-tax authority to examine any person on oath and therefore any admission made in a statement recorded during survey cannot by itself be made the basis of addition. Thus the addition was not tenable in the eyes of law and was deleted. (AY. 2012-13)
MNP Turnmatics v. ITO (2020) 77 ITR 31 (SN)(Delhi)(Trib.)
S. 148: Reassessment – Notice – Reply stating that original return filed should be treated as return filed in repose to notice u/s. 148 – Postal receipt is filed – Neither notice u/s. 143(2) is issued nor assessment completed u/s. 144 of the Act nor interest charged u/s. 234A – Reassessment is held to be not valid [S. 139, 143(2), 144, 147, 234A]
Tribunal held that the notice under S. 148 was issued on the same date, the objection of the assessee for such reopening was disposed of by the AO passing a speaking order on the same date, the reassessment orders for both the years were passed on the same date and the CIT (A) also had passed the appellate orders for both the years separately on the same date. Therefore, it could not be said that the assessee had filed the reply for treating the earlier return as the return in response to the notice under S. 148 only for the AY. 2010-11 and not for the AY. 2011-12, especially when the postal receipts for both the speed posts were also on the same date. Since, the assessee filed the letter stating that the return filed originally may be treated as return filed in response to the notice under S. 148 and since the notice under S. 143(2) was not issued within the statutory period and since the assessment was not completed under S. 144 nor any interest under S. 234A charged which indirectly proved that the assessee, in fact, had filed the letter stating that the return filed originally may be treated as return filed in response to the notice under S. 148. Therefore, the assessment order passed by the AO was not in accordance with law and had to be quashed. (AY. 2011-12)
Flovel Energy Pvt. Ltd. v. ACIT (2020) 77 ITR 441 (Delhi)(Trib.)
S. 151 : Reassessment – Sanction for issue of notice – Approval granted in mechanical manner and without application of mind – Reopening is not valid. [S. 147, 148]
Tribunal held that the approval for initiating reassessment proceedings had been granted by the Additional Commissioner mechanically and without application of mind and was not valid because the remarks did not show which material, information, documents and which other aspects he had been gone through and examined for reaching the satisfaction for granting approval. Thereafter, the AO had mechanically issued notice under S. 148 of the Act. The reopening is held to be bad in law. (AY. 2008-09)
APC Air Systems P. Ltd. v. ITO (2020) 77 ITR 21 (SN)(Delhi)(Trib.)
S. 195: Deduction at source – Non-resident – The payment by an Indian company to a foreign celebrity (Nicholas Cage) for an appearance by him in Dubai, UAE, in a product launch event for promoting the business of the assessee in India, is taxable as arising from a "business connection" and also under Article 23(1) of India-USA tax treaty – Liable to deduct tax at source – DTAA- India-USA [S. 5(2)(b), 9(1), 115BBA, 201, Art. 23(1)]
Dismissing the appeal of the assessee the Tribunal held that, the payment by an Indian company to a foreign celebrity (Nicholas Cage) for an appearance by him in Dubai, UAE, in a product launch event for promoting the business of the assessee in India, is taxable as arising from a "business connection" and also under Article 23(1) of India-USA tax treaty. Accordingly, the assessee had the liability to withhold taxes from payment made for appearance made by the celebrity at Dubai A8L launch event, and the CIT(A) was justified in upholding impugned demands raised under section 201 r.w.s. 195 of the Income Tax Act, 1961. (ITA No. 2195/Mum/2017, Dt. 19/3/2020) (AY. 2015-16)
Volkswagen Finance Pvt. Ltd. v. ITO (2020) 115 taxmann.com 386 (Mum.)(Trib.) www.itatonline.org
S. 199: Deduction at source – Credit for tax deducted – Deducutor has deducted the tax at source though failed to deposit the tax with the Govt. deductee cannot be made to suffer – Credit for the tax deducted at source has to be allowed in the hands of the deductee irrespective of whether the same has been deposited by the deductor to the credit of the Central Government or not [S. 205]
Tribunal held that, in a case where the deductor has deducted tax at source but has not deposited the tax with the Govt., the assessee cannot be made to suffer. U/s. 205, the assesse / deductee cannot be called upon to pay the tax. Credit for the tax deducted at source has to be allowed in the hands of the deductee irrespective of whether the same has been deposited by the deductor to the credit of the Central Government or not. Followed Yashpal Sahani v. Rekha Hajarnavis, [2007] 165 taxman 144 (Bom.)(HC) Sumit Devendra Rajani v. ACIT [2014] 49 taxmann.com 31 (Guj.)(HC) Pushkar Prabhat Chandra Jain v. Union of India [2019] 103 taxmann.com 106 (Bom.)(HC) (ITA No. 5708/Del/2019, Dt. 23/12/2019) (AY. 2015-16)
Aricent Technologies Holdings Ltd. v. ACIT (Delhi)(Trib.) www.itatonline.org
S. 250: Appeal – Commissioner (Appeals) – Duties – CIT (A) to state point in dispute – Record reasons – Pass speaking order – Matter remanded to decide on merits. [S. 250(6)]
Tribunal held that sub – S. (6) of S. 250 mandates the CIT (A) to state the point in dispute and thereafter record reasons in support of his conclusion. The finding given by him indicated that the order was not in consonance with the mandate given in the Act. He had not made any analysis of the submissions filed by the assessee or the point raised by him during the assessment proceedings. Therefore, the order was not sustainable. The issue was remitted to adjudicate on the merits. Once the quantum proceedings were set aside, then the very basis to compute penalty was extinguished. The CIT (A) shall adjudicate the issue with regard to the levy of penalty after adjudication of the quantum appeal. (AY. 2011-12)
Jitendra Narsinhbhai Talpada v. ITO (2020) 77 ITR 47 (SN)(Ahd.)(Trib.)
S. 254(1): Appellate Tribunal – Duties Order – Limitation – Pronouncement – The period of 90 days should be computed by excluding at least the period during which the lockdown due to Covid-19 was in force. [ITAT R. 34(5)]
On the facts of the case the matter was heard on 7-1-2020 and order was pronounced on 14-5-2020. Tribunal held that Rule 34(5) of the ITAT Rules provides that "ordinarily" the order on an appeal should be pronounced within no more than 90 days from the date of concluding the hearing. A pedantic view of the rule cannot be taken. The period of 90 days should be computed by excluding at least the period during which the lockdown due to Covid-19 was in force. We must factor ground realities in mind while interpreting the time limit for the pronouncement of the order. Law is not brooding omnipotence in the sky. It is a pragmatic tool of the social order. The tenets of law being enacted on the basis of pragmatism, and that is how the law is required to interpreted. (ITA No. 6264/M/18 dt. 14-05-2020) (AY. 2013-14)
Dy. CIT v. JSW Ltd. (2020) 116 taxmann.com 565 (Mum.)(Trib.) www.itatonline.org
S. 254(2A): Appellate Tribunal – Stay – Video conferencing –Attachment of bank account lifted and stay against coercive recovery granted. [S. 226(3)]
Tribunal held that as the physical office of the ITAT is not functioning due to the lockdown, the stay petition was heard through video conferencing, from home offices of the respective Members. Attachment of bank account lifted and stay against coercive recovery granted as all of us are traversing through one of the toughest patch of time, facing the Covid 19 pandemic, and the poorer sections of society are hardest hit. It is necessary for every employer company to take care of its employees. The assessee not in a position to perform these obligations in view of the attachment of its bank accounts and debtors. (SA No. 184/Mum/2020 Arising out of ITA No. 189/Mum/2020, dt. 24-4-2020) (AY. 2010-11)
Pandhes Infracon Pvt. Ltd. v. ACIT (2020) 116 taxmann.com 376 (Mum.)(Trib.) www.itatonline.org
Editorial: ITAT Mumbai created history by hearing a stay petition, on humane ground during period of complete lockdown, through video conferencing from home offices of Coram Members.
S. 254(2A): Appellate Tribunal – Stay – Garnishee notices – Department should wait till disposal of stay petition – Interim stay is granted and garnishee proceedings placed under suspension till disposal of stay petition [S. 226(3), 254(1)]
The assessee prayed that the recovery proceedings be stayed till the disposal of the appeal by the Tribunal and to restrain the AO from taking any coercive action as regards recovery of tax, interest and penalty levied or leviable for the assessment year 2013-14 and to forthwith release the attachment of bank accounts. Tribunal held that the hearing of the stay petition was concluded but the order thereon had not been passed. In the meantime, the Department had already issued garnishee notices under S. 226(3) of the Act to the bankers of the assesses. Such undue haste in recovery of the disputed demands, in respect of which the hearing of appeal as also the stay petition had already concluded, was inappropriate. The Department should have at least waited for the disposal of the stay petition. In these circumstances, the garnishee proceedings initiated by the Department should be placed under suspension till the stay petition was disposed of. In the meantime, operation of all the garnishee notices issued by the Department on the bankers of the assessee shall remain suspended. The Department was further directed not to resort to, or continue with, any other coercive measures also, in the meantime, to recover the disputed outstanding demands. (AY. 2013-14)
Cleared Secured Services Pvt. Ltd. v. Dy. CIT (2020) 77 ITR 93 / 186 DTR 105 / 203 TTJ 657 (SN)(Mum.)(Trib.)
S. 263: Commissioner – Revision of orders prejudicial to revenue – Limitation – Doctrine of merger – Revision on issues not subject matter of reassessment but pertaining to original assessment -Limitation would run from date of order of original assessment and not from date of order of reassessment – Revision barred by limitation [S. 143(3), 147, 263(2)]
Tribunal held that the three issues raised by the PCIT did not pertain to the reassessment. Thus, the error, if any, committed by the AO related to the original assessment order. Where that part of the order of assessment was found to be prejudicial to interests of the Revenue which had nothing to do with the reassessment proceedings and was never a subject matter of the reassessment proceedings, the doctrine of merger would not apply and the period of limitation provided for in S. 263(2) of the Act would begin to run from the date of order of the original assessment and not from the order of reassessment. Thus, the revisional jurisdiction being beyond the period of limitation was wholly without jurisdiction rendering the entire proceeding a nullity. (AY. 2008-09)
Shyam Steel Manufacturing Ltd. v. Dy. CIT (2020) 77 ITR 37 (SN)(Kol.)(Trib.)
S. 263: Commissioner – Revision of orders prejudicial to revenue – Interest received by head office is chargeable to tax or not is a debatable issue – Revision cannot be initiated on the basis of retrospective amendment as the AO has to proceed on the basis of law prevailing as on the date of assessments – Revision is held to be not valid – DTAA – India-USA. [S. 9(1)(v)(c), Art. 14(6)]
Allowing the appeal the Tribunal held that, revision cannot be initiated on the basis of retrospective amendment as the AO has to proceed on the basis of law prevailing as on the date of assessments. Revision is held to be not valid. Whether or not interest received by the Head Office / overseas Branches from the Indian Branch is taxable in India is a highly debatable issue and the position of law prevailing at the time of completion of assessments as per the available judicial precedents on the issue, clearly held that the interest income was not taxable as it is governed by the principle of mutuality. Therefore, it cannot be said that it is not a possible view. (AY. 2011-12, 2012-13)
JP Morgan Chase Bank N.A. v. Dy. CIT (2020) 185 DTR 305 / 203 TTJ 443 (Mum.)(Trib.)
S. 263: Commissioner – Revision of orders prejudicial to revenue – Closing stock – Limited scrutiny – What cannot be done directly cannot be done indirectly – PCIT in the garb of his revisional jurisdiction u/s. 263 cannot be permitted to traverse beyond the jurisdiction that was vested with the AO while framing the assessment [S. 115JB, 142(1), 143(3)]
Tribunal held that when the case of the assessee was selected for limited scrutiny for the reasons viz. (i). Large other expenses claimed in the P&L A/c.; and (ii). Low income in comparison High Loans / advance / Investment in shares, therefore, no infirmity could be attributed to the assessment framed by the AO on the ground that he had failed to deal with other issues which though did not fall within the realm of the limited reasons for which the case was selected for scrutiny assessment. PCIT in the garb of his revisional jurisdiction u/s. 263 cannot be permitted to traverse beyond the jurisdiction that was vested with the AO while framing the assessment. Revisional jurisdiction cannot be exercised for broadening the scope of jurisdiction that was vested with the AO while framing the assessment. As a matter of fact, what cannot be done directly cannot be done indirectly. Accordingly, in terms of our aforesaid observations, we are of the considered view that as the A.O had aptly confined himself to the issues for which the case of the assessee was selected for limited scrutiny, therefore, no infirmity can be attributed to his order, for the reason, that he had failed to dwell upon certain other issues which did not form part of the reasons for which the case was selected for limited scrutiny under CASS. Revision order was quashed. (AY. 2014-15)
Suraj Diamond Dealers Pvt. Ltd. v. PCIT (2020) 185 DTR 1 / 203 TTJ 127 (Mum.)(Trib.)
S. 271(1)(c): Penalty – Concealment – Inapplicable words in notice not struck off – Penalty order not specifying exactly under which limb penalty is levied – Penalty is held to be unjustified. [S. 274]
The AO levied penalty which was confirmed by the CIT (A) on appeal the Tribunal held that notices under S. 274 read with S. 271(1)(c) issued to the assessee showed the inapplicable words in the notice had not been struck out. Even the last line of the notice only spoke of S. 271 and did not mention of S. 271(1)(c). The penalty order was based on furnishing of inaccurate particulars but the notice did not specify exactly under which limb the penalty under S. 271(1)(c) had been initiated. The AO was not sure under which limb of provisions of S. 271 the assessee was liable for penalty. The penalty levied under S. 271(1)(c) was not sustainable. (AY. 2011-12).
Dibyajyoti Chemicals P. Ltd. v. Dy. CIT (2020) 77 ITR 40 (SN)(Cuttack)(Trib.)
S. 271(1)(c): Penalty – Concealment – Vague allegation – Not specifying specific charge – Levy of penalty is not valid [S. 274]
Tribunal held that notice under S. 274 should specifically state the grounds mentioned in S. 271(1)(c), i.e., whether it is for concealment of income or for furnishing of inaccurate particulars of income and sending a printed form where all the grounds mentioned in S. 271 are mentioned would not satisfy requirement of law. The assessee should know the grounds which he has to meet specifically. Otherwise, the principles of natural justice are offended. On the basis of such proceedings, no penalty could be imposed to the assessee. Accordingly, that in each of the notices issued by the AO under S. 274, the AO alleged that the assessee had concealed the particulars of his income or had furnished inaccurate particulars of such income. The allegation was vague and no penalty could be levied. (AY. 2009-10 to 2014-15)
Harshvardhan v. Dy. CIT (2020) 77 ITR 81 (SN)(Bang.)(Trib.)
S. 271B : Penalty – Failure to get accounts audited – Civil contractor – Failure to keep and maintain books of account – No prescribed format for maintenance of books of account – Levy of penalty is not justified either u/s. 271A or u/s. 271B of the Act. [S. 44AB, 271A]
Tribunal held, that since no format of books of account were prescribed under the Rules for civil contracts, penalty under S. 271A was not justified. When no penalty under S. 271A was leviable, penalty under S. 271B also could not be levied for non-audit as prescribed under S. 44AB of the Act. (AY. 2009-10 to 2014-15)
S. 271D: Penalty – Takes or accepts any loan or deposit – Money returned to father – Receipt of money from family members for medical emergency – Receipt of money from member of association for building school – Neither loan or advances – Levy of penalty is held to be not justified. [S. 269SS, 273B]
Tribunal held that, money returned to father, receipt of money from family members for medical emergency and receipt of money from member of association for building school is neither loan or advances hence levy of penalty is held to be not justified. (AY. 2013-14)
Gourang Chandra Nayak v. Jt. CIT (2020) 77 ITR 192 (Cuttack)(Trib.)
S. 2(42A) : Short-term capital asset – Shares of unlisted company – Holding shares for more than 12 months and transferring them prior to 31-3-2014 to be treated as long term capital gains – Holding Shares for more than 12 months and transferring them prior to 31-3-2014 – Entitled to benefit of shorter period of holding – Gains to be Treated as long-term. [S. 2(29A), 2(29B), 45]
S. 10(13A): House rent allowance – Qualifying amount – Ten Per Cent of Salary – Performance bonus – Does not form part of salary for purpose of S. 10(13A) Entitled to allowance at 10% of salary excluding performance bonus [R. 2A]
S. 22 : Income from house property – Deemed owner – Income from house property – Income from business – Sub-letting of property – Leasing of property for a period exceeding 12 years – Lease rental is assessable as income from house property and not as business income. [S. 27(iiib), 28 (i), 56, 269UA(f)]
S. 22: Income from house property – Business income – Unsold flats – Stock in trade – No rental income to be computed when flats held as stock-in-trade [S. 23(5), 28(i)]
Assessee owning flat and giving to Non-resident director for residence as well as carrying on business therein. Tribunal held that flat a business asset used partly for business and partly for residence of both shareholder directors, notional income from property cannot be assessed as income from house property.
S. 40(a)(ia): Amounts not deductible – Deduction at source – Labour charges – Failure to deduct tax at source – As per amendment brought to Finance Act, 2014 in S. 40(a)(ia) w.e.f.
1-4-2015, disallowance is restricted to 30% of amount of expenditure claimed – Amendment is applicable to retrospective effect. [S. 194C, 194H]
The assessee had claimed labour charges, Architect Fees and towards expenses under head commission, which were in nature of payments made towards contract payment u/s. 194C, professional fees payment u/s. 194H and commission payment u/s. 194H. Assessee had also failed to deposit TDS amount so deducted from payments made towards expenses on account of labour charges, professional fees and commission to Central Govt. A/c within specified time limit. AO made disallowance u/s 40(a)(ia) of the Act. CIT(A) confirmed the disallowance. On appeal the Tribunal held that as per amendment brought to Finance Act, 2014 in s. 40(a)(ia) w.e.f. 1-4-2015 if 100% disallowance made u/s 40(a)(ia), that would be restricted to 30% only giving retrospective effect. Intent of legislature to reduce hardship, it was proposed that in case of non-deduction or non-payment of TDS on payments made to residents as specified in s. 40(a)(ia), disallowance should be restricted to 30% of amount of expenditure claimed. (AY. 2014-15)
Tribunal held, that the partnership deed contained a provision for interest on capital at 12 per cent per annum and clause 17 provided for remuneration to whole time working partners and the method of computation of remuneration. By a supplementary deed the manner of paying remuneration to the whole time working partners had been revised. In the assessment years 2009-10 to 2011-12, the assessee had claimed interest on capital and remuneration to the partners, which was verifiable from the computation of income. The AO was directed to allow remuneration to the partners and interest on capital as per the provisions of law. Interest on the partners' capital account and remuneration to partners was allowable as deduction even after estimation of the net profit from the gross receipts. (AY. 2012-13)
The assessee held a plot of land of 4973.125 square feet. It had building of 220 square feet on the plot of land which was even less than 5 per cent of the total plot of land. Thus, it could not be said that the rest of the plot of land was appurtenant to the building of 220 square feet existing on the plot of land for enjoyment of the building. The assessee had claimed that there was open space which was used for car park, septic tank, garden, etc. These open spaces may be an integral part but certainly these were not required to enjoy the building of 220 square feet on the plot of land of 4973.125 square feet. Both the authorities had concurred that 25 per cent. of the total plot area to be considered land appurtenant thereto. It could not be said that the estimation done by the authorities was perverse or without any reasonable basis. (AY. 2013-14)
S. 64 : Clubbing of income – Set-off of business loss of the wife in the assessment of husband – Entire amount of loss resulting from the business started by wife with the gifts received from her husband is liable to be clubbed in the hands of the assessee.
[S. 64(1)(iv)]
The assessee filed return declaring total income of ₹ 4,59,830/- comprising, inter alia, Business income. During the course of assessment proceedings, the AO observed from the computation of total income that the assessee clubbed loss from the business of his spouse amounting to ₹ 31,56,429/- in view of the provisions of S. 64 of the Act. On being called upon to justify such a claim, the assessee submitted that during the year under consideration he gifted a sum of ₹ 94.50 lakh to Mrs. Priti Bhaskarwar, his wife, who started business of Futures and Options (F&O) on 18-9-2013. The assessee claimed that she incurred loss of ₹ 31,56,429/- in such business, which was clubbed in his hands. The AO accepted the primary claim of the assessee of his wife having incurred loss of ₹ 31.56 lakh in the business of F&O, which was set up on 18-9-2013 and further that loss from such business was eligible for set off against the income of the assessee in terms of S. 64(1)(iv) read with Explanation 3 thereto. He, however, did not accept the assessee's contention that the entire loss of ₹ 31.56 lakh be set off against the assessee's income. CIT(A) also affirmed the order of the AO. On appeal the Tribunal held that, entire amount of loss resulting from the business started by wife with the gifts received from her husband is liable to be clubbed in the hands of the assessee. (AY. 2014-15)
The assessee has produced documentary evidence in respect of sale of shares to demonstrate that the capital gains on sale of shares is exempt from tax. Tribunal held that as the detailed explanation of the assessee does not sufficiently discharge the onus on proving the source of impugned deposits, the impugned addition should be restricted to 30% only with a rider that same shall not be treated as a precedent in any other assessment year. (ITA No. 1790-1791/Kol/2019 Dt. 14-2-2020)
(AY 2014-15 & 2015-16)
S. 70 : Set off of loss – Long term capital loss against long term capital gains – Long term capital loss arising out of sale of shares cannot be set off against long-term capital gain from sale of shares subjected to STT and claimed exempt u/s. 10(38) – Directed the AO to allow carry forward of long term capital loss as claimed by the assessee.
[S. 2(14), 10(38), 45, 74]
Tribunal held that the approval for initiating reassessment proceedings had been granted by the Additional Commissioner mechanically and without application of mind and was not valid because the remarks did not show which material, information, documents and which other aspects he had been gone through and examined for reaching the satisfaction for granting approval. Thereafter, the AO had mechanically issued notice under S. 148 of the Act. The reopening is held to be bad in law.
S. 195: Deduction at source – Non-resident – The payment by an Indian company to a foreign celebrity (Nicholas Cage) for an appearance by him in Dubai, UAE, in a product launch event for promoting the business of the assessee in India, is taxable as arising from a "business connection" and also under Article 23(1) of India-USA tax treaty – Liable to deduct tax at source – DTAA-India-USA [S. 5(2)(b), 9(1), 115BBA, 201, Art. 23(1)]
Dismissing the appeal of the assessee the Tribunal held that, the payment by an Indian company to a foreign celebrity (Nicholas Cage) for an appearance by him in Dubai, UAE, in a product launch event for promoting the business of the assessee in India, is taxable as arising from a "business connection" and also under Article 23(1) of India-USA tax treaty. Accordingly, the assessee had the liability to withhold taxes from payment made for appearance made by the celebrity at Dubai A8L launch event, and the CIT(A) was justified in upholding impugned demands raised under section 201 r.w.s. 195 of the Income Tax Act, 1961. (ITA No. 2195/Mum/2017, Dt. 19-3-2020) (AY. 2015-16)
S. 199: Deduction at source – Credit for tax deducted – Deducutor has deducted the tax at source though failed to deposit the tax with the Govt. deductee cannot be made to suffer – Credit for the tax deducted at source has to be allowed in the hands of the deductee irrespective of whether the same has been deposited by the deductor to the credit of the Central Government or not
[S. 205]
Tribunal held that, in a case where the deductor has deducted tax at source but has not deposited the tax with the Govt., the assessee cannot be made to suffer. U/s. 205, the assesse / deductee cannot be called upon to pay the tax. Credit for the tax deducted at source has to be allowed in the hands of the deductee irrespective of whether the same has been deposited by the deductor to the credit of the Central Government or not. Followed Yashpal Sahani v. Rekha Hajarnavis, [2007] 165 taxman 144 (Bom.)(HC), Sumit Devendra Rajani v. ACIT [2014] 49 taxmann.com 31 (Guj.)(HC), Pushkar Prabhat Chandra Jain v. Union of India [2019] 103 taxmann.com 106 (Bom.)(HC), (ITA No. 5708/Del/2019, Dt. 23-12-2019) (AY. 2015-16)
Tribunal held that sub-S. (6) of S. 250 mandates the CIT (A) to state the point in dispute and thereafter record reasons in support of his conclusion. The finding given by him indicated that the order was not in consonance with the mandate given in the Act. He had not made any analysis of the submissions filed by the assessee or the point raised by him during the assessment proceedings. Therefore, the order was not sustainable. The issue was remitted to adjudicate on the merits. Once the quantum proceedings were set aside, then the very basis to compute penalty was extinguished. The CIT (A) shall adjudicate the issue with regard to the levy of penalty after adjudication of the quantum appeal. (AY. 2011-12)
On the facts of the case the matter was heard on 7-1-2020 and order was pronounced on 14-5-2020. Tribunal held that Rule 34(5) of the ITAT Rules provides that "ordinarily" the order on an appeal should be pronounced within no more than 90 days from the date of concluding the hearing. A pedantic view of the rule cannot be taken. The period of 90 days should be computed by excluding at least the period during which the lockdown due to Covid-19 was in force. We must factor ground realities in mind while interpreting the time limit for the pronouncement of the order. Law is not brooding omnipotence in the sky. It is a pragmatic tool of the social order. The tenets of law being enacted on the basis of pragmatism, and that is how the law is required to interpreted. (ITA No. 6264/M/18
dt. 14-5-2020) (AY. 2013-14)
S. 254(2A): Appellate Tribunal – Stay – Video conferencing – Attachment of bank account lifted and stay against coercive recovery granted. [S. 226(3)]
Tribunal held that as the physical office of the ITAT is not functioning due to the lockdown, the stay petition was heard through video conferencing, from home offices of the respective Members. Attachment of bank account lifted and stay against coercive recovery granted as all of us are traversing through one of the toughest patch of time, facing the Covid 19 pandemic, and the poorer sections of society are hardest hit. It is necessary for every employer company to take care of its employees. The assessee not in a position to perform these obligations in view of the attachment of its bank accounts and debtors. (SA No. 184/Mum/2020 Arising out of ITA No. 189/Mum/2020, dt. 24-4-2020)
S. 263: Commissioner – Revision of orders prejudicial to revenue – Limitation – Doctrine of merger – Revision on issues not subject matter of reassessment but pertaining to original assessment – Limitation would run from date of order of original assessment and not from date of order of reassessment – Revision barred by limitation [S. 143(3), 147, 263(2)]
Allowing the appeal the Tribunal held that, revision cannot be initiated on the basis of retrospective amendment as the AO has to proceed on the basis of law prevailing as on the date of assessments. Revision is held to be not valid. Whether or not interest received by the Head Office / overseas Branches from the Indian Branch is taxable in India is a highly debatable issue and the position of law prevailing at the time of completion of assessments as per the available judicial precedents on the issue, clearly held that the interest income was not taxable as it is governed by the principle of mutuality. Therefore, it cannot be said that it is not a possible view.
(AY. 2011-12, 2012-13)
The AO levied penalty which was confirmed by the CIT (A) on appeal the Tribunal held that notices under S. 274 read with S. 271(1)(c) issued to the assessee showed the inapplicable words in the notice had not been struck out. Even the last line of the notice only spoke of S. 271 and did not mention of S. 271(1)(c). The penalty order was based on furnishing of inaccurate particulars but the notice did not specify exactly under which limb the penalty under S. 271(1)(c) had been initiated. The AO was not sure under which limb of provisions of S. 271 the assessee was liable for penalty. The penalty levied under S. 271(1)(c) was not sustainable. (AY. 2011-12)
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text:
Q: How do I not show the processes that I can't kill with 'kill + [pid number]' command? I was working on a project "make a task manager in linux" at school
I used ps -u [username] -o stat,cmd --sort=-pid | awk '{print $2$3$4}' command to get cmd names from the ps command
If I use this command, I see the part of the result like this :
awk{print$2$3$4}
ps-u[username]

when I try to terminate those process using the pid of each process, it won't terminate them because their PID doesn't exist.
How could I not show those awk{print$2$3$4} and ps-u[username] ???
I couldn't think of any idea
ps -u [username] -o stat,cmd --sort=-pid | awk '{print $2$3$4}'

A: You can't kill them because they were only alive while the commands were running, which was the same command you used to generate that output.
There's a few ways you can suppress these. I think the easiest would be to filter them out in your awk script.:
ps -u [username] -o stat,cmd --sort=-pid | awk '$2!="awk" && $2!="ps"{print $2$3$4}'

A: JNevill's solution excludes every running awk or ps process. I think it's better to exclude processes on tty. Also, you aren't getting complete commands with how you use awk. I (kind of) solved it using sed.
$ ps -u $USER -o stat,tty,cmd --sort=-pid | grep -v `ps -h -o tty $$` | sed -r  's/.*  (.*)$/\1/'

You can test it with the following command. I opened man ps in another terminal.
$ ps -u $USER -o stat,tty,cmd --sort=-pid | grep -v `ps -h -o tty $$` | grep -E '(ps|grep)'
S+   pts/14   man ps

The downside is, besides excluding ps and grep, it excludes your application as well.

redpajama_set_name: RedPajamaStackExchange


text:
Green Lantern Movie Prequel: Hal Jordan #1
$2.99, color, 32 pgs.
Writers: Geoff Johns, Greg Berlanti, Donald De Line, Adam Schlagman
Artists: Jerry Ordway, Tyler Kirkman
One of five Green Lantern film prequels, the others focusing on Abin Sur, Kilowog, Sinestro, and Tomar Re, Green Lantern Movie Prequel: Hal Jordan is intended, one would presume, to supplement the movie-going experience by filling in details not found in the silver screen rendition of everyone's favorite Emerald Warrior.
Unfortunately, this one-shot is comprised almost entirely of scenes taken directly from the film, from Jordan's father's death to his acceptance of the ring to the barroom brawl with a superior officer. The story, "Being Human," is told via a conversation between Tomar Re, who deeply believes in Jordan, and Sinestro, who thinks fear will prevent Jordan from being a worthy Green Lantern. About the only thing new, other than said conversation, is a brief appearance by a grinning, towel-wearing, beer-swilling Guy Gardner.
The issue does include an original (if routine) backup tale starring Ngila G'rnt, the purple Green Lantern from Inguanzo (a war-ravaged world in Sector 542) who made her debut in the film.
Both stories are beautifully illustrated, but ultimately non-essential.
This summer I'll be appearing at the Oklahoma Video Game Expo in Tulsa and the Classic Gaming Expo in Vegas. My publisher sent this photo to help promote these and other book signings.
Posted by Brett at 11:51 AM No comments:
Texas Pinball Festival 2012
As usual, this year's Texas Pinball Festival is in Grapevine, which is near Dallas and Fort Worth. The event is happening Friday, Saturday and Sunday (March 23, 24 and 25). I always go, and I always have a great time. For more info, check out their website.
Classic Home Video Games 1972-1984 - NOW IN PAPERBACK!
Classic Home Video Games, 1972-1984 has been released in soft cover for only $25, available for pre-order through Amazon. I got my copy this week, so if you decide to go ahead and order the book, you shouldn't have to wait long to receive it.
You can order the book HERE.
This thoroughly researched reference work provides a comprehensive guide to popular and obscure video games of the 1970s and early 1980s, covering virtually every official United States release for programmable home game consoles of the pre-Nintendo NES era. Included are the following systems: Adventure Vision, APF MP1000, Arcadia 2001, Astrocade, Atari 2600, Atari 5200, Atari 7800, ColecoVision, Fairchild Channel F, Intellivision, Microvision, Odyssey, Odyssey2, RCA Studio II, Telstar Arcade, and Vectrex.
Organized alphabetically by console brand, each chapter includes a history and description of the game system, followed by substantive, encyclopedia-style entries for every game released for that console, regardless of when the game was produced. Each video game entry includes publisher/developer information and the release year, along with a detailed description and, frequently, the author's critique. A glossary provides a helpful guide to the classic video game genres and terms referenced throughout the work. An appendix lists a number of "homebrew" titles that have been created by fans and amateur programmers and are available for download or purchase.
ACCOLADES FOR Classic Home Video Games, 1972-1984:
"a labor of love...comprehensive...recommended"
--Library Journal
"a great-looking new book"
--classicgaming.gamespy.com
"thoroughly researched"
--Game Informer
"a must-read...both fun and informative, a highly recommended purchase"
--Video Game Collector.
"Brett Weiss knows his video games, and this book is a must for all fans"
--Bart Bush (former editor of Larry Bieza's Pinball Price Guide)
"Weiss's deep familiarity with his chosen subject matter is an asset of the text, and as a writer he conveys information clearly and without pretension...Weiss's reviews of obscure games make the book a treasure...impressive and fun book...valuable...the breadth of coverage here is astounding...a fun read and a nostalgic trip supreme...undeniably smart, historically valuable and wide-ranging in coverage"
--GameCulture Journal
In case you live in a city where your newspaper elected to run a reprint instead of today's sure-to-be-controversial Doonesbury strip, here it is (click on the image for a closer look).
Spring Videogame Preview
Check out my spring videogame preview in today's Fort Worth Star-Telegram. You can read the online version HERE.
Classic Home Video Games 1972-1984 - NOW IN PAPERB...


Veteran Bollywood actor Rishi Kapoor believes Pakistani players should also play in the IPL (Indian Premier League) and has made a plea for the same.
Rishi Kapoor has requested the organizers of IPL to include cricketers from Pakistan as well. No Pakistani player has participated in the IPL after its inaugural season in 2008. After last year's Uri attacks, relations between India and Pakistan have been tense.
Seems like the veteran actor is impressed by the performances of our cricket players in the Pakistan Super League. He was last seen in Fawad Khan starer Kapoor & Sons.


PHOTOS COURTESY SISTERS OF NOTRE DAME.
Puddles and cloudy skies didn't stop the sisters of Notre Dame from lining up, along with about 500 others, for the fifth annual Nun Run 5K, 1-Mile Fun Run, and Community Service Fair, hosted with La Reina Middle and High School in Thousand Oaks.
Despite the rain, runners and walkers of all ages came out to participate. The course ran from Dover Avenue and finished in front of La Reina's campus. Finishers received medals and got plates for a post-race pancake breakfast.
The community service fair ran throughout the day, with the theme "On the Move for Good." Representatives from various non-profits in Ventura and Los Angeles shared their missions, programs, and volunteer opportunities.


The 19th Annual Howard B. Eisenberg Do-Gooders' Auction on behalf of the Law School's Public Interest Law Society (PILS) will be held on February 10 at the Law School. Proceeds from the event go to support PILS Fellowships to enable Marquette law students to do public interest work in the summer. Garrett Soberalski, a current law student, shares his experience here as a PILS Fellow.
This past summer I worked for the Department of Housing and Urban Development Office of Fair Housing and Equal Opportunity Milwaukee Field Office (HUD).
The bulk of my time was spent assisting various Equal Opportunity Specialists in the office investigate fair housing complaints and prepare determinations regarding fair housing complaints. I also performed research for two larger matters that may still be under investigation, so I will not discuss those activities further. Overall, it was a lot of research and writing, with some field investigations from time to time.
The experience was meaningful to me in two ways. First, I met many great people who showed me the importance of working for a cause that I believe in and how to do so correctly. Everyone in the office was passionate about ending housing discrimination, and they did not hesitate to express that feeling. However, they did not allow those feelings to overcome their professional and ethical duties as HUD employees. It was just as important to guard those wrongly accused of housing discrimination as it was to assist those who had experienced housing discrimination. Even though everyone was passionate about ending housing discrimination, they were also passionate about doing it correctly. It was a great working environment and I am glad I could be a part of it.
Second, it exposed me to an area of the law that I want to continue to participate in. I really enjoyed the work that I did this summer, so this experience showed me the career path that I would like to take.
I really learned a lot working for HUD. I gained extensive knowledge regarding the Fair Housing Act. My whole summer involved claims under the Act, so it is difficult to express exactly how much information I learned regarding the Act in a few sentences. I also did research regarding private causes of action, administrative procedure, real estate closings, and various public housing issues. My boss did a good job making sure that I saw a wide variety of issues that HUD handles, so I was exposed to a lot of new areas of the law that I had never dealt with before. I had a great learning experience.
The people. In my experience with public interest law, you are normally presented with an individual who has encountered a legal problem in the form of a stack of papers with a lot of confusing language. The person feels overwhelmed and is often extremely intimidated by the problem. In fact, they probably feel the same way many law students do before going into a final exam; the only difference is that they are facing the prospect of losing a home, license, job, etc., rather than the prospect of a disappointing grade. It is hard to explain the feeling that I get when I am able to help someone in a situation like that. I am able to connect with them on a personal level, and it really puts the "problems" in my life into perspective.
The law dominates my life and will continue to do so from this point on. The people I have encountered, and will hopefully continue to encounter, through public interest work remind me that there is more to life than statutes, rules, and structured arguments. They also remind me why I am passionate about the law and reinforce the fact that legal work really is worthwhile. Finally, they also remind me that sometimes they just want someone to listen and are truly grateful when someone does. It gives them hope, and it makes me feel good.
This year I have done a lot of work helping prepare for the auction. I have sold raffle and auction tickets, requested donations by phone and in person, and have picked up quite a few donations. In years past I have helped with the clean-up and have volunteered for various activities during the auction. This year I do not plan on helping during the actual auction so that I can experience it as a participant, rather than a volunteer, for the first time.


We have created a gallery of our most commonly used products during a makeup application service.
using our line of naturally derived makeup. You can read more about Aveda's ingredients here.
need a little something outside of a package?


text:
If I speak with the languages of men and of angels, but don't have love, I have become sounding brass, or a clanging cymbal. If I have the gift of prophecy, and know all mysteries and all knowledge; and if I have all faith, so as to remove mountains, but don't have love, I am nothing. If I dole out all my goods to feed the poor, and if I give my body to be burned, but don't have love, it profits me nothing. Love is patient and is kind; love doesn't envy. Love doesn't brag, is not proud, doesn't behave itself inappropriately, doesn't seek its own way, is not provoked, takes no account of evil; doesn't rejoice in unrighteousness, but rejoices with the truth; bears all things, believes all things, hopes all things, endures all things. Love never fails. But where there are prophecies, they will be done away with.
By Father Mieczysław Piotrowski TChr,
Love One Another! 1/2003 → Catholic Church
"Where Peter is, there is the church... he who is not with the Pope is not with God, and who desires to be with God must be with the Pope." These words, reflecting on the meaning of the visions in Fatima, were uttered by Sister Lucia, the only surviving witness to the apparitions there.
Our Lady of Fatima summons us to convert to a living and authentic faith in the only God of the Trinity, who is truly present in the Eucharist. The Mother of God reminds us that the Pope plays a decisive role in the transmission of the fullness of the faith. The Pope, as the successor to Saint Peter, is the rock on which Christ builds his church (Mt. 16:18). It is to Saint Peter that our Lord Jesus granted full authority to infallibly teach the truths of the faith and to lead and govern the entire church. Saint Peter was the first to establish the bishop's capital in Rome, and to consecrate it with his own blood, the blood of a martyr. For this reason each successor to Saint Peter in the Capital acquires primacy over the whole Church.
Saint Peter resided in Rome and suffered a martyr's death there in the year 67 A.D., at the time of the Christian persecutions during the reign of the emperor Nero. The exact place of his martyrdom is unknown. Historians believe Saint Peter was crucified upside down in Nero's amphitheater, which was situated where the Vatican now stands. He was buried at a nearby cemetery. Many years of excavations underneath the Basilica of Saint Peter led to the discovery of the first Pope's tomb. The tomb lies directly beneath the Pope's altar in the Vatican Basilica. This tomb signifies that each bishop of Rome is Saint Peter's successor and by virtue of his office as "the successor of Christ and the Pastor of the whole Church has full, supreme and universal power over the Church" (Christus Dominus 2:9).
For thirteen centuries no one questioned the presence of Saint Peter's tomb in the Vatican. The first to dispute this were the adherents of the Waldensian her
esy, who rejected the primacy of the Pope, maintaining that Saint Peter was never in Rome, let alone that his tomb was there. Likewise, Luther and other leaders of the Reformation denied the existence of Saint Peter's tomb in the Vatican, at the same time calling into question the primacy and infallibility of the Pope in matters of faith.
Excavation work beneath St Peter's Basilica began in the spring of 1939 following the death of Pius XI, who had expressed the wish to be buried in the Vatican Grottos. During the digging of his grave, the remains of a pagan necropolis from Roman times were discovered. Hearing of this discovery, Pope Pius XII commissioned a team of research workers to begin excavations and investigations, which after several years lead to sensational discoveries. During the 10 years of archaeological work part of a large cemetery was discovered. Its greatest period of development would have taken place between the 2nd and the beginning of the 4th centuries A.D. Sepulchres were discovered along a street, which ran in the vicinity of Nero's amphitheater. That superbly preserved necropolis is a typical pagan cemetery, and in it are also found Christian graves. To this day one can admire tombs and monuments of unparalleled architectural beauty, which belonged to affluent Roman families.
In the Valerius' vault a Latin inscription was found: Petrus rogat Iesus Christus pro sanctis hominibus chrestianis ad corpus suum sepultis (Peter prays to Jesus Christ for the Christians buried near his body). In Popilius Herakles' tomb the following inscription was found; IN VATIC. AD CIRCUM (at the Vatican, near the amphitheater), which confirms the cemetery's location on the Vatican hills in the vicinity of Nero's amphitheater. In the main, however, these were sepulchres of families professing a pagan religion.
At the beginning of the 4th century the cemetery was in full use. According to Roman law the tombs were sacred and inviolable. The only reason the emperor Constantine (280-337) was required to break the Roman cemetery law in the case of this necropolis was the necessity of building a Christian basilica on the terrain owing to the great devotion Christians had to the tomb of St. Peter, which was located there. The emperor ordered a so-called congestion terrarum, demolishing the northern end of the cemetery and covering tombs which were found in its southern part with earth. The aim was to obtain a wide flat area on the slope of the Vatican hill at the same level as the tomb of Saint Peter, and to begin the construction of the basilica there in reverence to the first Pope. It bears witness to the tremendous veneration in which the first Christians held the tomb of Saint Peter.
The excavations carried out in the central area of the basilica, under the pope's altar, lead to the sensational discovery of the tomb and relics of St. Peter. First to be discovered was a huge cuboidal marble reliquary almost 3 yards wide (2.6 m). It had been built by the emperor Constantine in the years 321-324. A small tombstone, in the shape of a hollowed-out chapel, was found inside the reliquary and was supported by two columns and set in a red-plastered wall. Since this tiny memorial had been enclosed in the reliquary it must have been of extraordinary significance. The research workers had come upon the most important section of the Vatican Basilica and the entire underground necropolis. It became evident that this was the first monument to be erected, in the 2nd century, on St Peter's tomb. The first Christians considered the tomb of St. Peter a victorious trophy. Since the earliest information concerning the "trophy-tomb' of St. Peter comes from the Roman priest Gaius, this tombstone was called Gaius' Trophy. Early in the 2nd century the Roman Christian community built the "trophy-tomb' on the unexpectedly modest grave of St Peter, which had quite simply been dug in the ground. On its western side a red plastered wall enclosed it. This wall surrounded a small burial ground about 8x4 yards. Many common and simple graves were found there, placed around St. Peter's grave, on top of which sat Gaius' Trophy. The tomb of the Apostle Peter was particularly highly venerated, to which the many inscriptions on the so called 'g-wall' bear witness, including a large inscription in Greek: "Peter is here at the 'red wall'."
The research undertaken over many years by Professor Margherita Guarducci led to the discovery of the meanings of the many inscriptions on the "g-wall'. They were written by the one person responsible for that place, according to established principles of mystical cryptography, and were both spiritually as well as logically ordered. As an example, we know that the letters [u-a] mean a transition from the end, that is from death to the beginning, to the fullness of life.
Aside from the names of the dead the name of St. Peter appears, linked with the names of Christ and Mary, as well as the profession of belief in the Blessed Trinity; that Jesus Christ is true God and true man; that he is the second person in the Blessed Trinity, the Son of God, the Beginning and the End, the Life, the Light, the Resurrection, Salvation, Peace and Victory etc. In this manner Christians professed their faith in the Blessed Trinity, Christ's Divinity, the intercession of Mary and eternal life and prayed for their dead. This is extremely important testimony indicative of the fact that since the very beginnings of Christianity there was a very deep faith in the Blessed Trinity, Christ's divinity, the intercession of the Mother of God and eternal life, as well as the primacy of St. Peter.
It is also worthwhile to mention at this point the inscription hoc vince (with this you shall conquer) near Christ's monogram. It is the Latin translation of a famous Greek inscription ?,
which the emperor Constantine saw in the sky, together with a cross, before his victory in the Battle of Milvian Bridge against Maxentius's armies on October 28 in the year 312.
Archaeologists were very surprised when they failed to find the relics of St. Peter in the grave dug in the ground. They were later found just over 2 yards above the original grave in a recess in the 'g-wall'. The recess containing the relics was discovered on October 13, 1941. It transpired that the emperor Constantine had transferred the relics of St. Peter from the original grave to the specially prepared recess in the 'g-wall' during the construction of the marble reliquary.
The relics became the subject of anthropological studies of many years duration. Initially the studies were headed by Professor Galeazzi Lisi, then by Professor Correnti. The results of the studies were printed in 1965 in a book published by the Vatican: Le reliquie di Pietro sotto la Confessione della Basilica Vaticana. The bones of St. Peter, placed at the time of the emperor Constantine in the 'g-wall' recess, were wrapped in a valuable purple cloth interwoven with pure gold.
The anthropological studies revealed that the bones belonged to one person, a male of stocky build, aged between 60-70 years and 5 feet 5 inches (165 cm) tall.
The scientific confirmation of the authenticity of the relics of St. Peter was an extremely important event. During the general audience on June 26, 1968 Pope Paul VI officially announced the discovery of the relics of St Peter. The following day, during the course of formal celebrations, 19 receptacles holding the relics of the first Pope were laid to rest in the recess of the 'g-wall,' where they remain to this day.
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The above article was published with permission from Miłujcie się! in November 2010
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