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Rulings
Direct Tax
ITAT: GAAR Panel’s commercial findings support deletion of Rs. 43.33 Cr addition u/s 56(2)(x) on own-share buy-back
Sep 01, 2026
- In Favour of Assessee
- Citation Number : TS-1371-ITAT-2026(Mum)
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Direct Tax
FAST-DS 2026: Some Unaddressed Issues Requiring Immediate CBDT Redressal
Aug 31, 2026
Rulings
Direct Tax
ITAT: Year-end provision without identified payee doesn’t trigger TDS; Deletes demand u/s 201(1) against Pfizer
Aug 31, 2026
- In Favour of Assessee
- Citation Number : TS-1355-ITAT-2026(Mum)
Rulings
Direct Tax
ITAT: LG Korea's expatriate deputation to Indian subsidiary insufficient to constitute fixed place PE under Art. 5 of DTAA
Aug 27, 2026
- In Favour of Assessee
- Citation Number : TS-1337-ITAT-2026(DEL)