{"id":63366,"date":"2026-07-31T16:44:17","date_gmt":"2026-07-31T11:14:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/slk-software-p-ltd-v-asst-cit-2025-127-itr-395-bang-trib-2\/"},"modified":"2026-07-31T16:44:17","modified_gmt":"2026-07-31T11:14:17","slug":"slk-software-p-ltd-v-asst-cit-2025-127-itr-395-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/slk-software-p-ltd-v-asst-cit-2025-127-itr-395-bang-trib-2\/","title":{"rendered":"SLK Software (P.) Ltd. v. Asst. CIT (2025) 127 ITR 395 (Bang.)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The Commissioner (Appeals) dismissed the assessee&#8217;s grounds relating to disallowance under section 40(a)(i) without discussing the applicability of the Double Taxation Avoidance Agreement or sections 9 and 195. The Tribunal held that section 250(6) mandates a reasoned and speaking order. The non-speaking order violated the principles of natural justice and the matter was restored to the Commissioner (Appeals) for fresh adjudication. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2017-18 &amp; 2018-19).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Procedure&#8211;Speaking order-Failure to deal with contentions-Matter remanded.[S. 40(a)(i), 250(6)]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63366","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gu2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63366","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=63366"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63366\/revisions"}],"predecessor-version":[{"id":63367,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63366\/revisions\/63367"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}