Search Results for "income tax appellate tribunal News | Supremetoday AI"

No Penalty U/s 271(1)(c) When Existence of Permanent Establishment is a Debatable Issue Admitted by High Court, Even if Settled via MAP: ITAT Chennai

No Penalty U/s 271(1)(c) When Existence of Permanent Establishment is a Debatable Issue Admitted by High Court, Even if Settled via MAP: ITAT Chennai

#TaxPenalty #PermanentEstablishment #DTAA

India - Income Tax Appellate Tribunal • Case Law • 12 Aug 2025
Notice to a Non-Existent Entity is a Jurisdictional Defect, Not a Curable Error; Reassessment Quashed: ITAT Chennai [S.148, S.292B Income Tax Act]

Notice to a Non-Existent Entity is a Jurisdictional Defect, Not a Curable Error; Reassessment Quashed: ITAT Chennai [S.148, S.292B Income Tax Act]

#TaxLaw #Amalgamation #ITAT

India - Income Tax Appellate Tribunal • Case Law • 12 Aug 2025
Filing Form 10 Before Assessment Completion is Sufficient Compliance for Claiming Exemption U/S 11(2): ITAT Kolkata

Filing Form 10 Before Assessment Completion is Sufficient Compliance for Claiming Exemption U/S 11(2): ITAT Kolkata

IncomeTax ITATKolkata Section11

India - Income Tax Appellate Tribunal • Case Law • 13 Aug 2025
When Incriminating Material Is Found in a Third-Party Search, Reassessment Must Be Under S.153C, Not S.147 of Income Tax Act: Mumbai ITAT

When Incriminating Material Is Found in a Third-Party Search, Reassessment Must Be Under S.153C, Not S.147 of Income Tax Act: Mumbai ITAT

#IncomeTax #TaxLaw #ITAT

India - Income Tax Appellate Tribunal • Case Law • 13 Aug 2025
Intra-Group Services TP Adjustment: ITAT Mumbai Remands ₹24.18 Cr Case, Orders Re-evaluation Based on Five-Fold Test (Need, Rendition, Benefit)

Intra-Group Services TP Adjustment: ITAT Mumbai Remands ₹24.18 Cr Case, Orders Re-evaluation Based on Five-Fold Test (Need, Rendition, Benefit)

#TransferPricing #ITAT #TaxLaw

India - Income Tax Appellate Tribunal • Case Law • 13 Aug 2025
ITAT Mumbai: Potential for Foreign Activity in Trust Deed No Bar to S. 12AB Registration if Operations are Expressly Limited to India

ITAT Mumbai: Potential for Foreign Activity in Trust Deed No Bar to S. 12AB Registration if Operations are Expressly Limited to India

#IncomeTax #CharitableTrust #ITAT

India - Income Tax Appellate Tribunal • Case Law • 13 Aug 2025
IT Support & Software Access Fees Not 'Royalty' or 'FTS' if No Technical Knowledge is 'Made Available' Under India-Netherlands DTAA: ITAT Mumbai

IT Support & Software Access Fees Not 'Royalty' or 'FTS' if No Technical Knowledge is 'Made Available' Under India-Netherlands DTAA: ITAT Mumbai

#InternationalTax #DTAA #ITAT

India - Income Tax Appellate Tribunal • Case Law • 13 Aug 2025
Assessee Can Claim Additional Deductions During Appeal Proceedings Even if Not Claimed in Original Return: Ahmedabad ITAT

Assessee Can Claim Additional Deductions During Appeal Proceedings Even if Not Claimed in Original Return: Ahmedabad ITAT

IncomeTax ITAT ESOP

India - Income Tax Appellate Tribunal • Case Law • 28 Aug 2025
SBN Deposits During Demonetisation: Addition u/s 69A Cannot Be Solely Based on Violation of Notification, Must Follow CBDT's SOP: ITAT Hyderabad

SBN Deposits During Demonetisation: Addition u/s 69A Cannot Be Solely Based on Violation of Notification, Must Follow CBDT's SOP: ITAT Hyderabad

#IncomeTax #Demonetisation #ITAT

India - Income Tax Appellate Tribunal • Case Law • 28 Aug 2025
Utilizing Sale Proceeds for New Property Before Filing Revised Return Under S.139(4) Qualifies for S.54 Exemption: ITAT Delhi

Utilizing Sale Proceeds for New Property Before Filing Revised Return Under S.139(4) Qualifies for S.54 Exemption: ITAT Delhi

#IncomeTax #CapitalGains #Section54

India - Income Tax Appellate Tribunal • Case Law • 30 Aug 2025
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