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Judiciary Level
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Prohibition of Benami Property Transactions Appellate Tribunal
High Court
Code
DEL
HC: Quashes Revenue’s third attempt to re-open assessment, barred by limitation u…
ITAT: Directs TPO to pass speaking order on risk-adjustment; Deletes…
ITAT: Deletes TP-adjustments qua trademark fee payment, interest on receivables…
ITAT: Rules on TP-adjustment qua AMP expenses, royalty payment etc; Follows…
HC: ITAT directed AO to consider issue afresh, cannot disregard citing CBDT…
ITAT: Rejects DAPE existence & profit attribution sans fulfilment of…
ITAT: Penalty leviable basis independent categorical finding by AO; CBDT…
ITAT: Not conclusive, but TRC ‘statutory’ evidence of residency; Shifts burden on AO
ITAT: Deletes AMP-adjustment, rejects TPO's CUP w.r.t royalty payment for…
ITAT: Accepts CUP over TNMM for royalty-payment; Deletes TP-adjustments qua expense…
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Direct Tax
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