Tag: drp
ITAT allows commission expenses in connection with sale of property despite no written agreement ITAT allows commission expenses as deduction from capital gain in connection with transfer of property despite no written agreement In a recent judgment, the ITAT has allowed commission expenses in connection with transfer of …
Assessee can not be prevented from claiming an income exempt merely because such income was wrongly offered in ITR which was not revised – ITAT In a recent judgment, ITAT has set aside a case for fresh determination of taxability of receipts wrongly offered to tax in return …
Filing Income Tax Form with scanned signature held only procedural defect and curable in nature. ITAT allowed Form 35A filed with DRP. ABACUS Case Law CitationABCAUS 3353 (2020) (08) ITAT Important case law relied upon by the parties:MSM Satellite (Singapore) Pvt. Ltd. vs. JDIT In the instant case, …
AO not required to issue draft rectification order for assessment completed u/s 144C. Only a proposed “order of assessment” can be challenged before DRP ABCAUS Case Law Citation:ABCAUS 3014 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties:CIT Vs C Sam India Pvt Ltd Dimension Data …
Draft Assessment order u/s 144C with demand and penalty notice is illegal as it partakes the character of final assessment order – ITAT ABCAUS Case Law Citation: ABCAUS 3013 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: Pr. CIT Vs. Lionbridge Technologies Pvt. Ltd. International …
