Judgement

ITAT ruled that a mere technical error in reporting a foreign contribution under the wrong ITR schedule cannot justify its addition as taxable income.

ITAT: Wrong Schedule Entry in ITR Does Not Justify Addition of Foreign Contribution

The Telangana HC quashes the reassessment, holding the reopening invalid without fresh tangible material beyond the original scrutiny.

HC Sets Aside Section 148 Notice for Lack of Fresh Evidence

The ITAT remands the TDS demand for the dividend paid to the Mauritius entity, allowing the assessee to submit TRC and Form 10F to claim the DTAA benefit.

ITAT Remands TDS Demand; Allows DTAA Relief Verification Opportunity

The ITAT remanded the case to the AO for fresh verification, holding that additions cannot be made solely on VAT mismatches without properly examining corrected records.

ITAT: VAT Mismatch Alone Cannot Justify Additions Without Verification

The ITAT rules no TDS default where the assessee followed binding High Court interim directions.

Assessee Not in Default for TDS Non-Deduction Under Court Directions

The ITAT held that an assessment order issued in the name of a company that had already merged and ceased to exist is void ab initio.

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ITAT: Wrong Schedule Entry in ITR Does Not Justify Addition of Foreign Contribution

HC Sets Aside Section 148 Notice for Lack of Fresh Evidence

ITAT Remands TDS Demand; Allows DTAA Relief Verification Opportunity

ITAT: VAT Mismatch Alone Cannot Justify Additions Without Verification

Assessee Not in Default for TDS Non-Deduction Under Court Directions

Assessment Order Passed in Name of Merged Entity Held Void Ab Initio: ITAT