ITAT Delhi Quashes Assessment as It Was Passed on Non-Existent Company

Brevo CRM Solutions Private Limited Vs Assessment Unit (ITAT Delhi) The assessee, Brevo CRM Solutions Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi, challenging the final assessment order passed under Sections 143(3), 144C(13) and 144B of the Income-tax Act for Assessment Year (AY) 2022-23. The appeal arose from transfer pricing adjustments relating to software development services and interest on outstanding receivables. The assessee also challenged the levy of interest, initiation of penalty proceedings, and raised an additional legal ground contendi...