Judgement

The ITAT Delhi has held that consideration received for rendering finance, accounting, procurement, treasury and human resource support services to their Indian affiliate cannot be characterised as royalty.

ITAT Holds Business Support Service Receipts Are Not Taxable in India as Royalty 

The ITAT quashed the reassessment against Ishleen Kaur, holding that reopening under Sections 147/148 cannot be based on vague allegations and borrowed satisfaction without tangible evidence.

ITAT Invalidates Reassessment Proceedings, Holds Vague Reasons Cannot Justify Reopening Under Section 147

ITAT dismissed Revenue's appeals against IL&FS Energy, citing NCLAT's moratorium protection and directing tax claims to be pursued through the insolvency process.

ITAT Dismisses Revenue Appeals Citing NCLAT Moratorium Protection

Articles

Check AIS/Form 26AS, report all income, claim deductions with proof, choose the correct ITR form, and complete e-verification to avoid notices and refund delays.

ITR Filing 2026: 8 Common Mistakes That Can Trigger Tax Notices

The Rajasthan HC granted bail to two accused, arrested in connection with a cyber fraud case involving allegations under provisions of BNS and Section 66D of the Information Technology Act, 2000.

High Court Grants Bail in Cyber Fraud Case, Imposes Extensive Digital Disclosure Conditions

The ITAT upheld the deletion of an addition of Rs 2.60 crore, holding that the nature of the business itself cannot be a basis to conclude that outstanding creditor balances are non-genuine.

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ITAT Holds Business Support Service Receipts Are Not Taxable in India as Royalty

ITAT Invalidates Reassessment Proceedings, Holds Vague Reasons Cannot Justify Reopening Under Section 147

ITAT Dismisses Revenue Appeals Citing NCLAT Moratorium Protection

ITR Filing 2026: 8 Common Mistakes That Can Trigger Tax Notices

High Court Grants Bail in Cyber Fraud Case, Imposes Extensive Digital Disclosure Conditions

ITAT Deletes Rs 2.60 Crore Addition, Holds Genuine Business Liabilities Can't Be Disallowed Merely Due to Cash Transactions