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ITAT Dismisses Revenue Appeal, Cites Consistency & No Change in Facts or Law
Case Law Details
- Case Name
- ACIT (International Taxation) Vs Allscripts (India) Pvt. Ltd. (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Ahmedabad
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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...
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