Judgement

The designs could not be reused for other projects, and no technical knowledge or skills were "made available" to the assessee company for independent use.

ITAT: Payment for Project-Specific Architectural and Consultancy Services Not FTS Sans 'Make Available'; No TDS Liability

Articles

The tax authority has released an updated TDS and TCS rate chart for FY 2026-27, detailing revised deduction rates on salary, interest, property, gaming, foreign remittances, and specified goods transactions.

TDS and TCS Rate Chart for Tax Year 2026-2027

ITAT remands the Section 54F claim and allows fresh evidence of residential property construction for verification.

Section 54F Claim Revived; ITAT Orders Fresh Verification by AO

ITAT deletes additions holding family jewellery disclosures that exceed seized assets; Section 69A is not applicable.

No Section 69A Addition Where Family Jewellery Exceeds Seized Assets

ITAT remands the case, holding the ex-parte order invalid for ignoring facts and the TDS-based addition.

Ex-Parte CIT(A) Order Quashed; ITAT Remands Rs. 29.95 Lakh Addition

The ITAT deletes addition holding legal advisory services not FTS and no PE in India.

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ITAT: Payment for Project-Specific Architectural and Consultancy Services Not FTS Sans 'Make Available'; No TDS Liability

TDS and TCS Rate Chart for Tax Year 2026-2027

Section 54F Claim Revived; ITAT Orders Fresh Verification by AO

No Section 69A Addition Where Family Jewellery Exceeds Seized Assets

Ex-Parte CIT(A) Order Quashed; ITAT Remands Rs. 29.95 Lakh Addition

ITAT Rules Legal Services Not FTS; No Tax Without PE