Judgement

ITAT quashed the reassessment against Kedia Carbon Pvt. Ltd., holding that the AO reopened the assessment on incorrect facts, borrowed satisfaction, and without independent application of mind.

ITAT Rules Reassessment Invalid Where AO Relied on Erroneous Facts

The Income Tax Appellate Tribunal (ITAT) Kolkata has held that payments made by an Indian company to a UAE-based consultant for advisory and consultancy services cannot be treated as Fees for Technical Services (FTS).

ITAT Holds Advisory and Consultancy Services Rendered by a UAE company are not Taxable as FTS

The ITAT remands charitable tax exemption dispute to CIT(A) for fresh review, allowing the assessee another opportunity to substantiate its Section 11 exemption claim with supporting evidence.

ITAT Sends Charitable Tax Exemption Matter Back to CIT(A) for Fresh Review

The ITAT Delhi has held that an application for registration under Sections 12AB and 80G of the Income-tax Act cannot be rejected without granting the applicant an effective opportunity of being heard.

ITAT Sets Aside Rejection of 12AB and 80G Registration Passed Without Hearing Assessee

The ITAT remanded the case to the CIT(A) for consideration on merits despite the 85 days delay in filing the appeal, noting the taxpayer was not granted a fair opportunity of hearing.

Natural Justice Prevails: ITAT Condones 85 Days' Delay in Filing Appeal; Directs CIT(A) to Decide Case on Merits

The ITAT held that a Section 148 notice is only to be considered valid when it is issued within the statutory time limit of six years from the end of the relevant assessment year.

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ITAT Rules Reassessment Invalid Where AO Relied on Erroneous Facts

ITAT Holds Advisory and Consultancy Services Rendered by a UAE company are not Taxable as FTS

ITAT Sends Charitable Tax Exemption Matter Back to CIT(A) for Fresh Review

ITAT Sets Aside Rejection of 12AB and 80G Registration Passed Without Hearing Assessee

Natural Justice Prevails: ITAT Condones 85 Days' Delay in Filing Appeal; Directs CIT(A) to Decide Case on Merits

ITAT Quashes Assessment Order As Section 148 Notice Was Not Issued Within Six Months' Time Limit