Coca Cola India Inc. Vs DDIT (ITAT Delhi) ITAT Delhi held that final assessment order passed beyond...
Income Tax
Delhi High Court held that an employee cannot be denied TDS credit due to the employer’s default...
The court addressed a demand arising from automated processing that led to double disallowance of expenses. It...
The Delhi High Court held that review jurisdiction is limited and cannot be used to reargue decided...
The issue examines how presumptive taxation is consolidated under Section 58. The key takeaway is that structural...
The issue concerned valuation of royalty for bundled services. ITAT held that faulty comparables vitiated the CUP...
The issue concerns prolonged rectification and recovery pressures. The proposal seeks strict timelines, deemed approvals, and automatic...
The issue was whether revision could be invoked during a pending appeal. ITAT held that PCIT lacks...
ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
The issue was whether reassessment initiated by the Jurisdictional AO was valid. The Tribunal held the notice...
ITAT held that share capital additions cannot rest on an inspector’s report not shared with the assessee....