AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA without assigning reasons: ITAT
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AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA without assigning reasons: ITAT Blackstone FP…
Assessing Officer
Recent Posts
- Debunking Credit Score Myths: Separating Fact from Fiction
- Reopening relying on information flagged by GST department that the supplier is a dummy/non-existent entity quashed by ITAT
- Any attempt to reopen and revive the proceedings-after the limited is legally untenable
- If the Commissioner (Appeals) proceeds to decide the appeal on merits without first condoning the delay, such an order is liable to be set aside.
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- Invocation of Sec 68/69 in case of transfer from abroad to NRE Accounts:
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- 7 additional information and details required in ITR-1 and ITR-4 for A.Y. 2025–26, especially for taxpayers in the Old Regime:
