Parallel reassessment during ongoing scrutiny invalid; CRM Receipts Not FTS: Delhi HC

Salesforce.Com Singapore Pte. Ltd Vs DCIT (Delhi High Court) Delhi High Court has nullified an assessment order and demand notice issued by the Deputy Commissioner of Income Tax (DCIT) against Salesforce.Com Singapore Pte. Ltd. for the Assessment Year (AY) 2018-19. The court found that the reassessment proceedings were initiated without jurisdiction while original assessment proceedings for the same year were still ongoing, a fundamental procedural error. Salesforce.Com Singapore Pte. Ltd. had initially filed its income tax return for AY 2018-19 on November 30, 2018. The return was selected fo...