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

HomeDirect TaxForeign Entity Not Required to File ITR: ITAT Quashes Reassessment Against UAE...

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

Direct Tax Top Stories

Published on

08/12/2025

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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

Membership Required

Latest articles

Mere Uncorroborated Statement During Search Can’t Justify Presumption of Capitation Fee Collection: Madras High Court

Money Laundering Can Arise From Handling Proceeds of Crime Even if Predicate Offence Occurred Earlier: Madras HC

India Moves to Ease Export Bottlenecks as Shipping Disruptions Stall Middle East Cargo

Employees’ Welfare Society Can Adjust Member Benefits Before Taxation: ITAT Allows Set-Off of Welfare Claims Against Interest Income

More like this

Mere Uncorroborated Statement During Search Can’t Justify Presumption of Capitation Fee Collection: Madras High Court

Money Laundering Can Arise From Handling Proceeds of Crime Even if Predicate Offence Occurred Earlier: Madras HC

India Moves to Ease Export Bottlenecks as Shipping Disruptions Stall Middle East Cargo

About us

Company

Categories