Judgement

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.

Big Win for UAE Assessee: ITAT Holds Design Fees Not Taxable as "Royalty" Under 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

Gujarat High Court sets aside transfer under Section 127 of Income Tax due to lack of hearing and factual error by department