Judgement

ITAT Ahmedabad deletes Rs 9.66 lakh disallowance, ruling that Section 195 TDS does not apply to foreign agents’ commission for services rendered outside India.

ITAT Deletes Rs 9.66 Lakh Disallowance on Foreign Commission, Holds TDS Under Section 195 Not Applicable Where Services Rendered Outside India

ITAT directed the Income Tax Department to grant Rs 14.32 lakh Foreign Tax Credit for taxes paid in Kenya, holding that delayed Form 67 filing cannot deny genuine tax relief.

ITAT Allows Rs 14.32 Lakh Foreign Tax Credit, Holds Delay in Filing Form 67 Cannot Deny Genuine Relief for Taxes Paid in Kenya

ITAT remands Rs 2.35 crore Section 40(a)(i) disallowance to CIT(A), directing fresh consideration alongside the pending TDS appeal.

ITAT Remands Section 40(a)(i) Disallowance Dispute to CIT(A) Over Rs 2.35 Crore Payment to Singapore Firm

Articles

ICAI has issued an Exposure Draft Guidance Note on Section 92E, covering transfer pricing reporting, responsibilities, ALP methods, documentation, penalties and related provisions.

ICAI Issues Exposure Draft Guidance Note on Report Under Section 92E of Income-tax Act 1961

The ITAT Chennai has restored the applications Trust seeking registration under Section 12AB and approval under Section 80G. 


ITAT Remands 12AB Registration and 80G Approval Applications to CIT(E) for Fresh Adjudication

ITAT Kolkata-Patna remands AY 2013-14 appeal for fresh consideration after finding that the CIT(A) dismissed it ex parte without examining the merits of the Rs 14.87 lakh unexplained income addition.

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ITAT Deletes Rs 9.66 Lakh Disallowance on Foreign Commission, Holds TDS Under Section 195 Not Applicable Where Services Rendered Outside India

ITAT Allows Rs 14.32 Lakh Foreign Tax Credit, Holds Delay in Filing Form 67 Cannot Deny Genuine Relief for Taxes Paid in Kenya

ITAT Remands Section 40(a)(i) Disallowance Dispute to CIT(A) Over Rs 2.35 Crore Payment to Singapore Firm

ICAI Issues Exposure Draft Guidance Note on Report Under Section 92E of Income-tax Act 1961

ITAT Remands 12AB Registration and 80G Approval Applications to CIT(E) for Fresh Adjudication

CIT(A) Cannot Dismiss Appeal Without Examining Merits, ITAT Remands Rs 14.87 Lakh Unexplained Income Dispute