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Order passed without implementing direction of DRP is void-ab-initio: ITAT Delhi

ITAT Delhi held that AO is bound to follow the directions of DRP. Accordingly, final assessment order passed by AO without implementing direction of DRP makes the assessment order void-ab-initio.

Tamil naduUnited kingdomUnited statesStates dtaasAedas pteAktiebolag deloitteBharat impexSoftware paradigms infotech pvtBombay high courtForum homesp ltdReliance industries limitedAndhra pradesh high courtDivision bench of gujarat high courtHonble jurisdiction high courtHonble jurisdictional high courtOxbow energy solutions

Mitsubishi Corporation Not Liable To Deduct TDS On Sum Which Was Not Chargeable To Tax In India: Delhi High Court

The Delhi High Court has held that the assessee, Mitsubishi Corporation, is not liable to deduct TDS under Section 195(1) of the Income Tax Act where the sum paid was not chargeable to tax in.

United statesJustices muralidharJustice rajiv shakdherJustice singhRuchir bhatiaJustice prathiba singhStates dtaasMitsubishi corporationEnterprises aesHigh courtDivision benchDelhi high courtIncome tax actMetal oneAssociated enterprisesIndia united states

The Commissioner Of Income Tax-Ii vs Mitusubishi Corporation India P Ltd on 16 February, 2024

The Commissioner Of Income Tax-Ii vs Mitusubishi Corporation India P Ltd on 16 February, 2024
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United statesAsia pteSandeep yadavStates dtaasPrathibam singhRuchir bhatiaDeeksha guptaSanjiv khannaRajiv shakdherTarun singhJustice muralidharJustices muralidharHusnal syali nagiMayank nagiJustice singhJustice prathibam singh