ITAT Delhi held legal services are not FTS under Section 9(1)(vii) and directed partner-wise DTAA examination. FTS addition was deleted and remanded.
ITAT Mumbai deleted a Section 69 addition after finding documentary evidence established joint ownership, source of funds, and earlier acquisition of foreign investments.
ITAT Kolkata deleted the Section 68 addition, holding that share application money already assessed in subscribers’ hands cannot be taxed again in the company’s hands.
ITAT held interest from head office and overseas branches is not taxable as payment to self, while interest from overseas banks also fell outside Section 9(1)(v)(c).
ITAT Jodhpur held that Section 37(1) business expenses cannot be disallowed without specific findings on genuineness. All appeals were allowed and disallowances deleted.
Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, subject to verification.
Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and reclassification.
Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST authority certification is unnecessary.
Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before cognizance.
ITAT Mumbai held that TDS credit cannot be denied where the employer deducted tax but failed to deposit it. Recovery must be made from the employer, not the employee.
