{"id":54585,"date":"2025-05-24T00:00:36","date_gmt":"2025-05-23T18:30:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sophos-technologies-p-ltd-v-pcit-2025-210-itd-614-ahd-trib-2\/"},"modified":"2025-05-24T00:00:36","modified_gmt":"2025-05-23T18:30:36","slug":"sophos-technologies-p-ltd-v-pcit-2025-210-itd-614-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sophos-technologies-p-ltd-v-pcit-2025-210-itd-614-ahd-trib-2\/","title":{"rendered":"Sophos Technologies (P.) Ltd. v. PCIT (2025) 210 ITD 614 (Ahd.) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that\u00a0 the Assessing Officer had passed assessment order without making any enquiry or verification in respect of correctness of disallowance under section 14A read with rule 8D as well as in respect of disallowance under section 43B in respect of outstanding GST, impugned assessment order was rightly termed by PCIT as erroneous and prejudicial to interest of revenue. As regards\u00a0 registration and provision for warranty\u00a0\u00a0 the AO had made detailed enquiry and issues were decided in favour of assessee in earlier years ,\u00a0 revision is not justified . \u00a0(AY 2016 -17 , 2018 -19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner &#8211; Revision of orders prejudicial to revenue \u2013 Disallowance of expenditure &#8211; Exempt income &#8211;  Outstanding GST \u2013 Revision order is affirmed \u2013 Registration and provision for warranty  &#8211; Revision is not justified . [ S. 14A ,37(1)  43B ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-54585","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ecp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=54585"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54585\/revisions"}],"predecessor-version":[{"id":54586,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54585\/revisions\/54586"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}