ITAT: 'Technical services' rendered by Ugandan professionals, covered by Article 14 on 'Independent Personal Services'

Bangalore ITAT rules that technical service payments made by assessee (a Telecom VAS co. based in India) to the residents of Uganda (individuals) during AY 2011-12, shall not be taxable

Apr 08,2019

ITAT: Sets-aside AO's order rejecting FMV, directs AO for DVO report

Chandigarh ITAT sets-aside lower authorities order rejecting the FMV as on 1.4.1981 adopted by assessee based on a valuer report while computing capital gains pursuant a plot of land sold

Apr 05,2019

ITAT: Expats' salary & other costs recharge to Foreign Group Co. - FTS , not reimbursements

Chennai ITAT rules that reimbursements of salary costs and other costs [relating to travel, food expenses etc.] on seconded employees by assessee (an Indian Co.) to its Foreign Group Co.

Apr 03,2019

ITAT: No Sec 36(1)(viii) deduction to bank on loans for purchase/construction of houses

Cochin ITAT denies special reserve deduction u/s. 36(1)(viii) to assessee-bank with respect to income from granting loans for purchase/construction of individual houses; Notes that as per Sec.36(1)(vii),  while housing Finance

Apr 01,2019

ITAT: Upholds fixed place PE, disagrees with earlier ruling; Grouting activity not 'construction'

Delhi ITAT holds that assessee (UAE resident engaged in undertaking grouting work  for companies in oil and gas industry) has a fixed place PE in India for AY 2008-09 to

Apr 01,2019

ITAT: Limitation Act to aid taxpayer filing delayed appeal chasing "wrong forum"

Hyderabad ITAT condones delay in filing of appeal before CIT(A), cites assessee's (UAE resident) "bonafide, even if overoptimistic and erroneous" assessment about efficacy of rectification u/s 154 to seek redressal

Mar 30,2019

ITAT: Rules TDS deduction liability ceases on receipt of PAN u/s.194C(6), sec.194C(7) compliance irrelevant

Jaipur ITAT dismisses Revenue's appeal for AY 2015-16, deletes Sec. 40(a)(ia) disallowance in the hands of assessee-company regarding non-deduction of TDS u/s 194C for payment towards freight charges by virtue

Mar 29,2019

ITAT: Upholds Sec.263-order; Cites AO's non-examination of sale consideration through Sec. 50C lens

Ahmedabad ITAT dismisses assessee-individual's appeal for AY 2012-13, upholds Commissioner's sec.263-order holding lack of investigation/enquiry by AO in examining assessee's claim of considering the sale consideration as per agreement (which

Mar 29,2019

ITAT: Denies Sec.10B benefit on Pharma R&D activities absent specific DC approval

Bangalore ITAT rules in favour of Revenue for AY 2011-12, denies Sec. 10B deduction to assessee (engaged in manufacturing of Pharmaceutical products for Apotex group) in respect of R&D of

Mar 27,2019

ITAT: Providing concessional housing to economically weaker sections qualifies as 'relief of poor'; Allows exemption u/s. 11

Bangalore ITAT allows charity exemption u/s 11 to Bangalore Development Authority [BDA, assessee] for AY 2012-13, holds that dis-entitling proviso to Sec. 2(15) not applicable to the assessee; The AO

Mar 22,2019