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Draft Assessment Ignoring Filed Return Set Aside for Fresh Consideration: Madras HC
Case Law Details
- Case Name
- Global Publishing Solutions Limited Vs DCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Madras High Court
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Global Publishing Solutions Limited Vs DCIT (Madras High Court)
The Madras High Court disposed of a writ petition challenging a draft assessment order and its corrigendum relating to the petitioner’s assessment for Assessment Year 2018-19. The petitioner, a subsidiary of an Indian company, had received payments from its parent company for services rendered. Tax had not been deducted at source under Section 195 of the Income-tax Act on those payments, resulting in separate proceedings against the Indian company, which were pending before the appellate authority. Meanwhile...
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