ITAT Raipur deleted Section 68 additions on demonetisation cash deposits, accepted the disclosed business source and held Section 68 was wrongly invoked.
Allahabad High Court held the Tribunal could not sustain an addition under Section 69A after deleting the Section 68 addition and remanded the appeal.
SC declined to interfere with the HC order quashing a Section 148 notice where the AO had recorded disagreement with the audit objection.
Gujarat High Court quashed Section 148 reassessment after finding the Assessing Officer acted on audit objections without independent satisfaction.
Orissa High Court upheld ITAT’s finding that mechanical approval under Section 153D without application of mind vitiated the assessment orders.
SC dismissed the SLP and declined to interfere with the HC judgment holding Section 153D approval was granted mechanically without application of mind.
ITAT Raipur quashed assessment after holding Section 69 was wrongly invoked for unexplained cash deposits and the assessment reflected non-application of mind.
ITAT Mumbai held software distribution receipts and management service fees not taxable under Article 12 of the India-Singapore DTAA and partly allowed the appeal.
ITAT Mumbai held management fees were not taxable as FTS under the India-Singapore DTAA and remanded software taxability for fresh adjudication.
Telangana High Court set aside refund rejection orders and remanded the matters for fresh decision after hearing the petitioner.
