ITAT Dismisses Revenue Appeal, Cites Consistency & No Change in Facts or Law

ACIT (International Taxation) Vs Allscripts (India) Pvt. Ltd. (ITAT Ahmedabad) Ahmedabad: The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, has dismissed an appeal filed by the Assistant Commissioner of Income-Tax (International Taxation) against Allscripts (India) Pvt. Ltd., reinforcing the principle of consistency in tax matters when the facts remain unchanged across assessment years. The dispute centered on a demand raised by the Assessing Officer (AO) against Allscripts (India) Pvt. Ltd. under sections 201(1) and 201(1A) read with section 195 of the Income Tax Act, 1961, for the A...