Judgement

The ITAT quashes reassessment proceedings, holding that an unsigned Section 148 notice is invalid and void ab initio under the Income Tax Act.

ITAT Strikes Down Entire Reassessment Proceedings Over Unsigned Section 148 Notice

ITAT ruled that a second reassessment on the same material without fresh evidence is legally invalid.

ITAT Quashes Second Reassessment Based on Same Material, Dismisses Revenue's Appeal

Notifications

New protocol amends India-Sri Lanka DTAA to curb treaty shopping through a Principal Purpose Test.

India Notifies India-Sri Lanka DTAA Protocol Introducing Principal Purpose Test

The ITAT remanded the share capital dispute to the CIT(A) for fresh adjudication after accepting that the delay was caused by circumstances beyond the company's control.

ITAT Restores Appeal After Condoning 1,929-Day Delay Caused by Director’s Jail Term and Illness

ITAT Delhi dismissed the Revenue's appeal, deleting ad hoc expense and unaccounted sales additions.

ITAT Deletes Ad Hoc Disallowance of Consumables Expenses, Dismisses Revenue's Appeal

The ITAT rejects fragmented transfer pricing analysis and remands benchmarking of interlinked business transactions for fresh examination.

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ITAT Strikes Down Entire Reassessment Proceedings Over Unsigned Section 148 Notice

ITAT Quashes Second Reassessment Based on Same Material, Dismisses Revenue's Appeal

India Notifies India-Sri Lanka DTAA Protocol Introducing Principal Purpose Test

ITAT Restores Appeal After Condoning 1,929-Day Delay Caused by Director’s Jail Term and Illness

ITAT Deletes Ad Hoc Disallowance of Consumables Expenses, Dismisses Revenue's Appeal

ITAT Orders Entity-Level Benchmarking for McCain India’s Transfer Pricing Dispute