Tagged “itat”

2 articles on itat.

Landmark JudgmentIncome Tax Appellate Tribunal, Chennai

CPT Elecy v. ITO: a section 148 notice issued by the JAO, not faceless, is invalid

Chennai ITAT quashed a reassessment, holding a section 148 notice issued by the Jurisdictional AO rather than faceless through the NFAC is invalid in law.

Valkya Editorial·1 Jun 2026·8 min

Landmark JudgmentIncome Tax Appellate Tribunal, Ahmedabad

Reckitt Benckiser v. ACIT: the Bright Line Test and the AMP marketing-intangible

ITAT Ahmedabad deleted AMP transfer-pricing adjustments against Reckitt Benckiser, holding the Bright Line Test has no statutory basis in Indian law.

Valkya Editorial·1 Jun 2026·8 min