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.
CESTAT Bangalore held that software development and support services provided on own account qualify as export of services and are not intermediary services. Refund under Rule 5 cannot be denied on this ground; matter remanded only for FIRC verification
ITAT Mumbai deleted Section 270A penalty, holding addition under Section 43CA deeming provisions did not establish under-reporting or misreporting of income.
Madhya Pradesh HC upheld ITATs remand to CIT(A), holding no substantial question of law arose regarding Section 249(4)(a) compliance.
ITAT Mumbai upheld deletion of Section 14A and Section 115JB additions, holding no exempt income was earned during the relevant assessment years.
