Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
The ITAT held that a CIT(A) cannot direct the Assessing Officer to re-examine a claim under section 10(23C)(iv) where the assessment record shows that the provision was already considered during the assessment proceedings. The Tribunal found the appellate direction unnecessary and unsupported by the record, especially since the issue had been examined in the section 143(3) assessment and no fresh basis existed for reopening the matter through appellate directions. It therefore set aside and quashed the order passed under section 250 and allowed the assessee's challenge to that direction.
The ITAT held that a CIT(A) cannot direct the Assessing Officer to re-examine a claim under section 10(23C)(iv) where the assessment record shows that the provision was already considered during the assessment proceedings. The Tribunal found the appellate direction unnecessary and unsupported by the record, especially since the issue had been examined in the section 143(3) assessment and no fresh basis existed for reopening the matter through appellate directions. It therefore set aside and quashed the order passed under section 250 and allowed the assessee's challenge to that direction.
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