Judgement

ITAT rules that an assessee cannot be denied TDS credit due to the deductor’s failure to deposit tax, and directs grant of credit with deletion interest.

Assessee Cannot Be Denied TDS Credit for Deductor’s Default: ITAT Pune

ITAT held that a protective addition cannot survive when the related substantive assessment has already been quashed, and dismissed the tax department’s appeal.

Protective Addition Under Section 153A Invalid Without Surviving Substantive Assessment: Rules ITAT

Court reiterates that CBDT Office Memorandums do not fetter discretion under Section 220(6) and remands matter for fresh consideration

HC Quashes Mechanical Rejection of Stay Application; AO Cannot Insist on 20% Deposit as Mandatory

High Court refuses to interfere with factual findings on functional dissimilarity and dismisses Revenue’s appeal on merits and delay

Delhi HC Upholds DRP’s Exclusion of Non-Comparable Advisory Companies

Violation of natural justice established where assessment was completed ignoring reply filed to show cause notice due to system glitches.

Gujarat HC Sets Aside Faceless Order Passed Without Considering Assessee’s Reply

Failure to record and timely communicate a dated satisfaction note renders Section 153C notice unsustainable

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Assessee Cannot Be Denied TDS Credit for Deductor’s Default: ITAT Pune

Protective Addition Under Section 153A Invalid Without Surviving Substantive Assessment: Rules ITAT

HC Quashes Mechanical Rejection of Stay Application; AO Cannot Insist on 20% Deposit as Mandatory

Delhi HC Upholds DRP’s Exclusion of Non-Comparable Advisory Companies

Gujarat HC Sets Aside Faceless Order Passed Without Considering Assessee’s Reply

Delayed Satisfaction Note Invalidates Section 153C Proceedings: Gujarat HC Quashes Notice