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INTL - Assessment order erroneous where it allows deduction of belated deposit of employee's contribution to PF & ESI, given the same is expressly disallowed vide SC's judgment in Checkmate Services (P.) Ltd.: ITAT (See Breaking News)

INTL - For purpose of section 263, correctness of assessment order has to be examined w.r.t. the record as it exists at time of revision: ITAT (See Breaking News)

I-T - Time limits prescribed u/s 153 are applicable to assessments conducted under DRP route specified in section 144C: ITAT (See Breaking News)

I-T - Making an unsustainable claim does not per se amount to furnishing inaccurate particulars, so as to warrant imposing penalty u/s 271(1)(c) of the Act: ITAT (See Breaking News)

I-T - Time limit prescribed u/s 153 has to be adhered to and that both Section 144C and 153 are mutually inclusive and interdependent: ITAT (See Breaking News)

DTAA - Gains from trading in stock derivatives fall under Article 13(4) of DTAA & are taxable only in country of residence, i.e., Mauritius, and not in India: ITAT (See Breaking News)

I-T - Non-obstante clause in section 144C(13) imposes restriction on AO and denies him benefit of more expansive time limit available under section 153: ITAT (See Breaking News)

I-T - AO's failure to test computation under Rule 8D demonstrates case of lack of inquiry, making deeming provisions of Explanation 2, clause (a) to Sec 263 applicable: ITAT (See Breaking News)

I-T - Provisions of Section 144C and Section 153 are mutually inclusive, and non-obstante clause in Section 144C(13) does not extend primary limitation period set by Section 153: ITAT (See Breaking News)

I-T - Time limit for completing assessment for 'eligible assessee' under the Dispute Resolution Panel mechanism is governed by overarching provisions of Section 153: ITAT (See Breaking News)

I-T - Fundamental jurisdictional defect cannot be cured by procedural compliance with Section 148A or by exclusion of time available under other provisos to Section 149(1): ITAT (See Breaking News)

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