Live Help
A new Generation of research begins with a new Research Platform. Try New
Your Session Will Expire in   seconds.
What should we do?
Reset SessionCancel Session

Unsigned draft assessment order sent to assessee due to inadvertent mistake couldn't invalidate final order

February 10, 2020[2020] 113 536 (Mumbai - Trib.)

TRANSFER PRICING : Where office copies of draft assessment order passed against assessee was duly stamped and signed by Assessing Officer and copy of said order forwarded to assessee was not signed due to inadvertent mistake, such non-signing of draft assessment order forwarded to assessee would not invalidate final assessment order passed under section 143(3) read with section 144C(13)

INTERNATIONAL TAXATION : Where assessee foreign company received an amount towards subscription fees from its customers in India for providing certain services, since in assessee's own case for earlier assessment year, Tribunal held that amount received by assessee from its customers in India was in nature of royalty as per article 13(3) of India-UK Tax treaty, facts being similar, impugned amount received by assessee was to be considered to be in nature of royalty

read more
Best view in 1140 x 768