Judgement

ITAT condones delay and allows exemption under Section 11, correcting CPC’s error in taxing gross receipts.

ITAT Condones Delay and Grants Exemption Under Section 11, Overturning CPC’s Denial

ITAT Bangalore held that Fees for Technical Services cannot be taxed in India when the India-UAE DTAA does not contain an FTS clause and the assessee has no Permanent Establishment.

FTS Can't Be Taxed in India Without a Specific DTAA Clause Unless Company Possesses a PE in India

The Delhi High Court upheld the CIT(A) and ITAT’s view that the alleged Rs. 10 bogus lakh loan was genuine and dismissed the Revenue’s appeal.

Assessee not required to prove "source of source" of funds credited as unsecured loans: Delhi HC

ITAT Pune condones the delay for 75 days and sends the case back to AO for fresh assessment after finding double taxation due to an ITR error.

Delay Condoned: ITAT Pune Orders Re-Examination After Wrong Double Addition in ITR

The ITAT observed that the explanation was specific, as there was the appointment of a new board, the termination of the previous accountant, and the building repairs.

Major Building Repairs, Accountant Fired, VALID Reasons for failure to respond: ITAT deletes Penalty u/s 271A(1)(d)

The company submitted that the appellate proceedings were ex parte, as the assessee was unaware of the notice and could not get the chance to present its case.

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ITAT Condones Delay and Grants Exemption Under Section 11, Overturning CPC’s Denial

FTS Can't Be Taxed in India Without a Specific DTAA Clause Unless Company Possesses a PE in India

Assessee not required to prove "source of source" of funds credited as unsecured loans: Delhi HC

Delay Condoned: ITAT Pune Orders Re-Examination After Wrong Double Addition in ITR

Major Building Repairs, Accountant Fired, VALID Reasons for failure to respond: ITAT deletes Penalty u/s 271A(1)(d)

Accountant Resigned, Emails Missed, ITAT condones 581-Day Delay