Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
Denial of TDS credit arising from a Form 26AS mismatch was challenged; ITAT found documentary evidence that the Karta of an HUF and an HUF member had not claimed the TDS credit in their respective returns and that lower authorities failed to appreciate this. On that basis the Tribunal restored the matter to the file of the assessing officer for de novo adjudication to examine whether the TDS credit was unclaimed by each return-filer, and allowed the appeal for statistical purposes directing fresh consideration in accordance with law.
Denial of TDS credit arising from a Form 26AS mismatch was challenged; ITAT found documentary evidence that the Karta of an HUF and an HUF member had not claimed the TDS credit in their respective returns and that lower authorities failed to appreciate this. On that basis the Tribunal restored the matter to the file of the assessing officer for de novo adjudication to examine whether the TDS credit was unclaimed by each return-filer, and allowed the appeal for statistical purposes directing fresh consideration in accordance with law.
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