Condonation of delay in filing of appeal before CIT (A) - In the ...

Income Tax Appeal Delay Condoned: Branch Followed Head Office Advice; No Negligence Found, Decision to Refuse Condonation Overturned.

April 15, 2020

Case Laws Income Tax AT

Condonation of delay in filing of appeal before CIT (A) - In the case in hands, the branch has to act as per advice of Head Office, hence, which consumed sufficient period of time, therefore, it could not be regarded as negligence or of lacking of bona-fides. We are of the considered opinion that CIT (A) was not justified in refusing to condone the delay in filing of appeal - Delay condoned.

View Source

← Previous Next →

Condonation of delay in filing of appeal before CIT (A) - In the ...

Income Tax Appeal Delay Condoned: Branch Followed Head Office Advice; No Negligence Found, Decision to Refuse Condonation Overturned.

April 15, 2020

Case Laws Income Tax AT

You may also like:

Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

Income taxable in India - Taxability of interest paid by the Indian branch office to the other overseas branches of the assessee - the fiction of hypothetical...

The Delhi High Court examined taxability in India of interest received by an Indian Permanent Establishment (PE) from its Head Office/Overseas Branch under the India-US...

Taxability of interest payable/paid by the Indian branch office to the head office and its other overseas branches - even though the submission of the Revenue that the...

CESTAT ruled that allocation of head office administrative expenses from SCB-UK to Indian branches does not constitute taxable business support services under Finance...

Head office expenses - Once the amount is found to be exclusive expenditure incurred by the head office towards the Indian branch, the same is required to be allowed in...

Services being provided by the branch office in India to the Head Office in USA - income earned by the assessee from the activities carried on by it is taxable in India - AT

Disallowance of interest paid to Head Office - Non deduction of TDS - assessee submitted that Assessing Officer held that interest income is taxable under DTAA at 10% in...

Transfer pricing adjustment - transaction between a head office in a foreign country and its branch office in India - principle of mutuality - it is axiomatic that...

The contention that the head office has suffered loss and hence there cannot be any profit to the branch office, the same is not acceptable as profit of the branch...

ITAT ruled in favor of a UAE-based banking company regarding deductibility of head office expenses allocated to its Indian branches in Mumbai and New Delhi. Pre-amended...

CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT

TDS liability - There was and still is no obligation on the part of the appellant’s said branch to deduct tax while making interest remittance to its head office or any...

Quick Updates: