RAJ AJUDHIANATH KAUL vs INCOME TAX OFFICE

Authority: ITAT Tribunal/Court: Mumbai Date: 2026-06-19 AY: 2018-19 Section: 144C(5), 144C(10), 148, 149, 148A(b), 151, 148A(d), 147, 144C(13), 153, 234B, 195, 201(1), 201(1A), 9(1)(vii)(b), Article 12(2), Article 14 Acts: Income Tax Act, 1961 Result: Partly Allowed Citation: 726Taxpundit237 Justices: BEENA PILLAI, ARUN KHODPIA Appeal No: ITA 1061/MUM/2025

Whether the income from German sources is taxable in India under the India-Germany DTAA? --- Held: Not taxable. Whether the reassessment under Section 147 is valid? --- Held: Not valid. Whether the penalty under Section 271(1)(c) is leviable? --- Held: Not leviable.

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RAJ AJUDHIANATH KAUL vs INCOME TAX OFFICE

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