Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal but sent to the wrong email ID. The tribunal held that the notice generated on 30.03.2021 was not served on the assessee as the email ID did not belong to them. The limitation for issuing the notice would have ended on 30.03.2020, extended to 31.03.2021 due to Covid-19. The AO issued the notice just one day before the extended deadline, but the revenue failed to prove its service. The decision favored the assessee due to the lack of proper service of the notice.
The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal but sent to the wrong email ID. The tribunal held that the notice generated on 30.03.2021 was not served on the assessee as the email ID did not belong to them. The limitation for issuing the notice would have ended on 30.03.2020, extended to 31.03.2021 due to Covid-19. The AO issued the notice just one day before the extended deadline, but the revenue failed to prove its service. The decision favored the assessee due to the lack of proper service of the notice.
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