Page 24 - DTPA Journal December 21

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any of his employees to which provisions of sub-clause determinative of High Court's jurisdiction for an
(x) of clause (24) of section (2) applies, the assessee aggrieved party to challenge that Tribunal's order .
shall be entitled to deduction in computing the income
referred to in section 28 with respect to such sum SECTION 276C OF THE INCOME-TAX ACT,
credited by the assessee to the employees' account in the 1961 - OFFENCE AND PROSECUTION -
relevant fund or funds on or before the "due date" WILFUL ATTEMPT TO EVADE TAX, ETC.
mentioned in explanation to section 36(1)(va).
SrinidhiKarti Chidambaram v. Deputy Director of
SECTION 2(15) OF THE INCOME-TAX ACT, Income-Tax, (Investigation) Unit 3(2) Chennai -
1951 - CHARITABLE PURPOSES [2020] 121 taxmann.com 91 (Madras)
Where complaints under section 276C/277 were filed
Karnataka Industrial Area Development Board v. against assessees on basis of seized material from
Additional Director of Income Tax (Exemptions), purchaser of assessee's land and seized material's
Bengaluru - [2020] 121 taxmann.com 88 indicated that assessees received some part of sale
(Karnataka) consideration in cash but did not disclose same in
Objects of general public utility : Where assessee was a return, trials of said complaints could not be quashed .
statutory body under provision of Karnataka Urban
Development Authority Act, 1987 formed with, an SECTION 280A OF THE INCOME-TAX ACT,
object to promote and assist in rapid and orderly 1961 - OFFENCES AND PROSECUTION
establishment, growth and development of industries in
suitable areas in State, activities of assessee would be Srinidhi Karti Chidambaram v. Deputy Director of
considered as charitable. Income-Tax, (Investigation) Unit 3(2) Chennai -
[2020] 121 taxmann.com 91 (Madras)
SECTION 256 OF THE INCOME-TAX ACT , 1961 Transfer of cases from magistrate court to special court
- HIGH COURT - REFERENCE TO : No prejudice will be caused to assessees in transfer of
their case from Additional Chief Metropolitan
Commissioner of Income Tax v. MD Waddar& Co. - Magistrate Court to Special Court even when right of
[2020] 121 taxmann.com 164 (Bombay) revision under section 397 of Cr.P.C. in taken away by
Mere presence of an inter-State Tribunal cannot be such transfer .

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