Judgement

ITAT restored the assessee’s appeals to the CIT(A) for fresh adjudication after condoning filing delays and noting lack of effective representation.

Construction Firm’s Appeals Restored by ITAT After Delay of Up to 700 Days; CIT(A) Directed to Rehear Disallowance and Bad Debt Issues

High Court holds refunded royalty under APA cannot be taxed as real income.

Bombay High Court Upholds APA-Based Royalty Adjustment; Refunded Rs. 19.44 Crore Cannot Be Taxed as Income of Foreign AE

ITAT remands Section 80GGC donation deduction case to AO for fresh verification, while upholding reassessment.

ITAT Remands Section 80GGC Deduction Dispute to AO for Fresh Verification of Political Donation Alleged as Bogus

The Income Tax Appellate Tribunal (ITAT), Delhi has held reimbursements towards IT infrastructure, salary expenses of seconded employees and travel expenses cannot be regarded as Fees for Technical Services (FTS).

ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required

ITAT condoned the delay in filing the appeal and remanded the Section 271(1)(c) penalty matter to the CIT(A) for fresh adjudication on merits.

Partnership Firm Faced Rs. 3.10 Lakh Penalty After Switching from Mercantile to Cash Accounting; ITAT Condones Delay and Restores Appeal

The Income Tax Appellate Tribunal (ITAT) Mumbai condoned a delay of 460 days in filing the appeal by an 87-year-old assessee suffering from age-related ailments and lacking familiarity with electronic communications.

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Construction Firm’s Appeals Restored by ITAT After Delay of Up to 700 Days; CIT(A) Directed to Rehear Disallowance and Bad Debt Issues

Bombay High Court Upholds APA-Based Royalty Adjustment; Refunded Rs. 19.44 Crore Cannot Be Taxed as Income of Foreign AE

ITAT Remands Section 80GGC Deduction Dispute to AO for Fresh Verification of Political Donation Alleged as Bogus

ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required

Partnership Firm Faced Rs. 3.10 Lakh Penalty After Switching from Mercantile to Cash Accounting; ITAT Condones Delay and Restores Appeal

87-Year-Old Taxpayer Filed Appeal 460 Days Late Due to Health Issues; ITAT Condones Delay and Restores Matter to CIT(A)