Foreign Entity Not Required to File ITR: ITAT Quashes Reassessment Against UAE Taxpayer

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Foreign Entity Not Required to File ITR: ITAT Quashes Reassessment Against UAE Taxpayer

Direct Tax

Published on

08/12/2025

By Mariya Paliwala

Foreign Entity Not Required to File ITR: ITAT Quashes Reassessment Against UAE Taxpayer

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the reassessment proceedings initiated under Section 147 of the Income Tax Act against UAE tax resident, ruling that the foreign entity was not required to file a return of income in India since tax was duly deducted at source on interest income received…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Foreign Entity Not Required to File ITR: ITAT Quashes Reassessment Against UAE Taxpayer

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