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Payment Made Overseas For Providing Information On Tariff Change Is Not FTS And Hence Does Not Warrant TDS Deduction U/s 195: Delhi ITAT

The New Delhi ITAT held that no tax is deductible at source u/s 195 on payments made to overseas logistics company for rendition of logistics services, as such services cannot be treated as fees.

Ananya kapoorSalil kapoorIndiar carriers pvt ltdDivision benchIncome tax actKul bharatJudicial memberAccountant member

Additions U/s 69C Based Merely On CBIC Information Can t Be Sustained: Delhi High Court

The Delhi High Court sets aside the assessment order and remits the matter to AO on the ground that the additions of Rs.70.10 Cr. made under Section 69C as unexplained expenditure based merely on.

Ananya kapoorSalil kapoorSumit lalchandaniJustice vibhu bakhruJustice tara vitasta ganjuHigh courtDivision benchIncome tax officerAssessing officerTarun chanana

Unexplained Expenditure Addition Merely Based On CBIC Instruction Not Sustainable: Delhi High Court

Unexplained Expenditure Addition Merely Based On CBIC Instruction Not Sustainable: Delhi High Court
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Justice vibhu bakhruSalil kapoorJustice tara vitasta ganjuDelhi high courtCentral boardIndirect taxesIncome tax actAssessing officerFor petitioner

Unexplained Expenditure Addition Merely Based On CBIC Instruction Not Sustainable: Delhi High Court

Justice vibhu bakhruJustice tara vitasta ganjuSalil kapoorDelhi high courtCentral boardIndirect taxesIncome tax actAssessing officerFor petitioner

Income Tax Dept To Allow Personal Hearing Through National Faceless Assessment Centre On Assessee s Request: Delhi High Court

The Delhi High Court has held that the income tax department should allow personal hearings through the national faceless assessment centre on the assessee s request.The bench of Justice Vibhu Bakhru.

Justice vibhu bakhruSalil kapoorJustice tara vitasta ganjuNational faceless assessment centreIncome tax authorityDelhi high courtIncome tax actAssessment yearStandard operating procedureShow causeAssessing officerFor petitionerIncome tax deptPersonal hearingNational faceless assessment centre