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The ITAT, Pune in Messung Systems Private Limited v. ITO [ITA No.683/PUN/2018 dated November 7, 2022] partly allowed the appeal of the assessee against the order passed by the Revenue Department holding that the expenses incurred for pre- operative nature…
The ITAT, Ahmedabad in the case of M/s. Accra Pac (India) Pvt. Ltd. v. D.C.I.T [ITA No. 514/Ahd/2018 dated November 07, 2022], partially allowed the appeal of the assessee against the order passed by the Revenue Department confirming the addition…
The Income Tax Appellate Tribunal, Ahmedabad Bench (“the ITAT”) in PiyushbhaiMangalbhai Patel Vs Income Tax Officer [I.T.A. No.198/Ahd/2020 dated October 28, 2022] has deleted the addition of Rs. 12,70,000/- observing that the personal savings of government employees could not be…
The Income Tax Appellate Tribunal, Mumbai (“the ITAT”) in the case of JCIT v. Rahul Rajnikant Parikh [I.T.A. No. 638,639,640/Mum/2022 dated October 20, 2022] held that the interest income need not be assessed when assessee is a Non-resident.
The Income Tax Appellate Tribunal, Bangalore (“the ITAT”) in the case of Shri H K Suresh v. Principal Commissioner of Income Tax [ITA No.625/Bang/2021 dated December 06, 2022] held that non- mentioning of Document Identification Number (“DIN”) as per the…
The payment received in India for providing logistics support services cannot be treated as royalty under Section 9(1)(vi) or fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961 (“the IT Act”).