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PCIT Action Invalid for Failing Twin Conditions Under Section 263
Case Law Details
- Case Name
- LinkedIn Technology Information Pvt Ltd Vs PCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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LinkedIn Technology Information Pvt Ltd Vs PCIT (ITAT Delhi)
Section 263 Fails Where DTAA Non-Discrimination Applies: Delhi ITAT Quashes PCIT Revision in LinkedIn India Case
The Delhi Bench of the ITAT quashed the revision order passed under section 263 in the case of LinkedIn Technology Information Pvt. Ltd. (AY 2018-19), holding that although the reassessment order suffered from a quantification error, it was not prejudicial to the interests of the Revenue due to the overriding effect of the non-discrimination clause under Article 26(3) of the India-USA DTAA.
The Tribunal no...
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