Judgement

The ITAT Bangalore held that GST refunds cannot be taxed under the exclusive accounting method and that duplicate CPC additions leading to double taxation are unsustainable in law.

GST Refunds Not Taxable Under Exclusive Accounting Method: ITAT Quashes Rs 223.40 Crore Tax Demand

The ITAT held that remote access-based maintenance support and limited on-site visits do not constitute a Fixed Place PE or Service PE under the India-Canada DTAA.

ITAT Rejects Virtual Service PE Theory, Holds LinkedIn Profile Not Conclusive for PE Determination

ITAT Mumbai deleted a Rs 23.54 lakh demonetisation addition after accepting the assessee’s inheritance claim backed by affidavits and bank records.

ITAT Deletes Demonetisation Addition, Accepts Inheritance Claim from Mother-in-Law

ITAT held that genuine omissions in the ITR cannot justify denial of a brought-forward capital loss set-off or levy of a late filing fee when the return is filed within the prescribed due date.

ITAT Delhi Grants Major Relief to Taxpayer, Deletes LTC Loss Disallowance and Rs 5,000 Late Fee

The ITAT Delhi held that once the primary addition under Section 69A is deleted, the consequential commission addition under Section 69C cannot survive independently.

ITAT Delhi Rules Consequential Section 69C Addition Unsustainable After Relief Under Section 69A

The ITAT Delhi rules jewellery expenses not taxable as a perquisite without an employer-employee relationship.

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GST Refunds Not Taxable Under Exclusive Accounting Method: ITAT Quashes Rs 223.40 Crore Tax Demand

ITAT Rejects Virtual Service PE Theory, Holds LinkedIn Profile Not Conclusive for PE Determination

ITAT Deletes Demonetisation Addition, Accepts Inheritance Claim from Mother-in-Law

ITAT Delhi Grants Major Relief to Taxpayer, Deletes LTC Loss Disallowance and Rs 5,000 Late Fee

ITAT Delhi Rules Consequential Section 69C Addition Unsustainable After Relief Under Section 69A

No Employer-Employee Relationship, No Perquisite Tax: ITAT