https://www.taxtmi.com/caselaws?id=423025 The court dismissed the writ petition challenging the order under Section 263 of the Income Tax Act, 1961. It held that the Commissioner had the jurisdiction to pass the order as the appeal had not been decided yet. The court upheld the direction to examine the applicability of Section 115JB and found the taxability of receipts under the India-UK DTAA as "Fees for Technical Services." The court also ruled that the delay in issuing the Document Identification Number did not affect the jurisdiction. The petitioner was advised to pursue appellate remedy before the Appellate Tribunal. en-us Fri, 22 Apr 2022 00:00:00 +0530 Fri, 27 May 2022 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423025 The court dismissed the writ petition challenging the order under Section 263 of the Income Tax Act, 1961. It held that the Commissioner had the jurisdiction to pass the order as the appeal had not been decided yet. The court upheld the direction to examine the applicability of Section 115JB and found the taxability of receipts under the India-UK DTAA as "Fees for Technical Services." The court also ruled that the delay in issuing the Document Identification Number did not affect the jurisdiction. The petitioner was advised to pursue appellate remedy before the Appellate Tribunal. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423025