Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
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The Assessing Officer (AO) erred in considering the agreed rent as per the agreement instead of the actual rent received from M/s. Mobivil Technologies India Pvt. Ltd. of Rs. 3,74,879/- and TDS deducted thereon of Rs. 37,492/-. The addition made by the AO on the difference between the actual rent received and agreed rent was unjustified. The assessee raised bills under "office rent" and paid CGST & SGST on the monthly rent received. Therefore, the addition made by the AO and confirmed by the CIT(A) was deleted.
The Assessing Officer (AO) erred in considering the agreed rent as per the agreement instead of the actual rent received from M/s. Mobivil Technologies India Pvt. Ltd. of Rs. 3,74,879/- and TDS deducted thereon of Rs. 37,492/-. The addition made by the AO on the difference between the actual rent received and agreed rent was unjustified. The assessee raised bills under "office rent" and paid CGST & SGST on the monthly rent received. Therefore, the addition made by the AO and confirmed by the CIT(A) was deleted.
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