Judgement

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.

No Employer-Employee Relationship, No Perquisite Tax: ITAT

The ITAT remanded the matter to CIT(A) after finding that penalty notices and orders were not properly served on the assessee, rendering the proceedings ex parte.

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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

Failure to Serve Notices on Correct Email Address Invalidates Entire Penalty Proceedings: ITAT