ITAT

Dividend Distribution or Reduction of Share Capital: DDT’s Long Shadow on Cognizant

May 14, 2024May 14, 2024

Dividend Distribution Tax (‘DDT’) – abolished in April 2020 – was one of the most contested taxes in India as it taxed dividends in hands of companies which distributed dividends. Making companies liable to pay… Read More »

Citing DIN in Communication is Necessary: ITAT, Chandigarh

December 27, 2023December 27, 2023

Income Tax Appellate Tribunal, Chandigarh (ITAT) in its recent decision[1] followed the decisions pronounced by the Delhi High Court and the Bombay High Court which had held that quoting DIN in the body of communication issued by the Income Tax… Read More »

Tax Residency Certificates Cannot be Questioned: ITAT Delhi Pronounces Two Similar Decisions

September 7, 2023September 7, 2023

The Income Tax Appellate Tribunal (‘ITAT’), New Delhi pronounced two decisions on 10 and 11 August 2023 and in both of them it reiterated one of the core observations of Supreme Court in the Azadi Bachao… Read More »