2023-TIOL-514-ITAT-MUM
Owens Corning (Singapore) Pvt Ltd Vs DCIT
Whether incases of no transfer of technology involved in process of re-fabrication of the bushings, can it be taxed under Article 12 of the Indo-Singapore tax treaty - NO: ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2023-TIOL-513-ITAT-MUM
Dosch Pharmaceuticals Pvt Ltd Vs DCIT
Whether the ITAT should interfere directly in those grounds of appeal which has been not been challenged before CIT(A) - NO: ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2023-TIOL-512-ITAT-PUNE
T And T Infra Ltd Vs DCIT
Whether tribunal's inherent jurisdiction u/s.254(1) of the Act comprising of the clinching statutory expression "may pass any order thereupon as it thinks fit" must be expressed in widest terms - YES: ITAT
- Assessee's twin appeals dismissed: PUNE ITAT
2023-TIOL-511-ITAT-CHD
Jaswant Singh Vs ITO
Whether there was a nexus between the sources of deposits and sale transactions of the assessee - YES: ITAT
- Assessee's appeal dismissed: CHANDIGARH ITAT