ITAT Delhi held that receipts from disaster recovery playout services and disaster recovery up-linking services are not in the nature of Fee for Technical Service (FTS) as envisaged under Article 12(4)(a) of India-Singapore DTAA.
ITAT Mumbai held that as per section 92CA(3) TPO order should be passed before 60 days prior to the date prescribed u/s 153 of the Act. Accordingly, in present case, TPO order passed on 30/01/2015 instead of 29/01/2015 is non-est and liable to be quashed as being barred by limitation.
ITAT Delhi held that addition alleging different rates quoted/ booked for the same area and same property unsustainable as buyers to whom the space have been sold have admitted to have purchased at the price shown and no other cogent or corroborative evidence brought on record.
Explore the recent ITAT Dehradun judgment in Uttarakhand Poorv Sainik Kalyan Nigam Ltd. vs. ITO case, challenging AO’s premature jurisdiction assumption under section 148
ITAT Delhi restored the issue to the file of AO with the direction to find out from the relevant PF authorities and ESI authorities about the term ‘every month’ as mentioned in clause 38 of the employees provident fund scheme.
ITAT Mumbai’s decision in Shyamnarayan Trades Pvt Ltd vs ITO clarifies deductibility of interest on property loans, addressing loan repayment and share purchase.
ITAT Ahmedabad’s decision in Gunvantbhai Chhitubhai Nayak vs ITO emphasizes re-adjudication of a case with due consideration of evidence, after finding the CIT(A)’s order lacking in merits.
ITAT Delhi orders that absence of a dissolution clause in Trust Deed shouldn’t deny registration u/s 12AA of Income Tax Act in Roop V.K Jain Foundation case.
Read the full text of the ITAT Chennai order directing the re-computation of the income of Vivekananda Seva Trust due to inadvertent errors in filing the Income Tax Return forms.
Read the ITAT Chennai order on cash deposit during demonetization. The appeal is partially allowed due to failure to produce documentary evidence for some deposits.
