![AO cannot pass final Assessment Order without complying with Mandatory Requirement under section 144C of Income Tax Act: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-final-assessment-order-mandatory-Income-Tax-Act-ITAT-allows-Appeal-TAXSCAN-1.jpg "AO cannot pass final Assessment Order without complying with Mandatory Requirement under section 144C of Income Tax Act: ITAT allows Appeal [Read Order]")
AO cannot pass final Assessment Order without complying with Mandatory Requirement under section 144C of Income Tax Act: ITAT allows Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, held that assessing officers could not pass a final assessment order without complying with...
![ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-upholds-Tax-Fee-Technical-Services-India-Singapore-DTAA-Service-Provider-Transfers-Documents-Service-Receiver-taxscan.jpg "ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]")
![Indexation Benefit against Cost of Acquisition shall be Available based on the Index of the Year in which Payments Actually Made: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Indexation-Benefit-Cost-Acquisition-Index-Year-Payments-ITAT-TAXSCAN.jpg "Indexation Benefit against Cost of Acquisition shall be Available based on the Index of the Year in which Payments Actually Made: ITAT [Read Order]")
Time Limit u/s 153 of Income Tax Act Prevails over Assessment Time Limit u/s 144C of Income Tax Act: Bombay HC
In a major decision the Bombay High Court observed that the time limit under Section 153 of the Income Tax Act, 1961 prevails over assessment time limit prescribed under Section 144C of the Income...
Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench by allowing appeal filed by the assessee held that the Assessing officer failed to follow the mandatory procedure laid down under Section 144C of...
![Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Failure-follow-Procedure-Income-Tax-Act-Passing-Assessment-Order-TAXSCAN.jpg "Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]")
![ITAT deletes ex parte Addition u/s 68 of Income Tax Act made during COVID 19 Pandemic [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Customs-Duty-No-Customs-Duty-on-Import-Import-Covid-19-Vaccine-Covid-19-Vaccine-to-India-CBIC-Import-taxscan.jpg "ITAT deletes ex parte Addition u/s 68 of Income Tax Act made during COVID 19 Pandemic [Read Order]")
Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]
Recently, the Delhi Income Tax Appellate Tribunal (ITAT) while granting relief to Fiber Home India held that the final assessment order issued beyond of limitation under Section 144C of the Income...
![Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assessment-Order-Assessment-Income-Tax-Act-Income-Tax-ITAT-Fiber-home-India-Taxscan.jpg "Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]")
Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) recently observed that the reasons, as recorded forreopening the reassessment, are to be examined on a standalone basis to determine the...
![Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Reopening-Reassessment-Reassessment-Reopening-Standalone-Basis-Proceedings-validity-of-Proceedings-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]")
Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has quashed the proceedings against the Marriott International holding that the issue of demand notice along with draft order was bad in...
![Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Marriott-International-Demand-Notice-Notice-Demand-Draft-Order-Bad-in-Law-Law-ITAT-Taxscan.jpg "Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]")