Judgement

The Tribunal ruled that no penalty should be imposed for a technical delay in filing a tax audit report if the audit itself was completed on time.

Income Tax: No Penalty for delay due to IT-Portal Technical glitches

ITAT Delhi held that payments for project-specific bridge design services cannot be taxed in India as “royalty” under the Act or the India-UAE DTAA.

The CBDT clarified that only the jurisdictional Principal Commissioner/Commissioner can condone delays in filing Form 10A under Section 12A.

HC quashes Section 179 order for failure to determine company status and violation of natural justice.

High Court quashes reassessment where AO ignored evidence and relied solely on lack of bank clarification

High Court quashes reassessment notice holding ten-year limitation includes search year, making notice time-barred