ACIT Vs Discovery Networks Asia-Pacific Pte Limited (ITAT Delhi)
Case ke facts
Ye Discovery Networks Asia-Pacific ka case tha. Inhone foreign receipts dikhaye the, par unki taxability DTA Agreement ke chalte debatable thi. Sab kuch disclose kar diya tha, phir bhi department ne penalty laga di.
Mudda (Issue)
Kya jab poore paisey disclose ho gaye ho aur sirf treaty ka dispute ho, to penalty lag sakti hai?
Faisla (Held)
ITAT ne penalty hata di kyunki sab kuch disclose kiya tha aur treaty ka issue debatable tha. Galat jaankari ya chhupaya kuch nahi tha.
Practical takeaway
Agar treaty ya law debatable ho aur disclosure poora ho, to section 270A ki penalty nahi lagti. Disclosure karne mein kabhi bhi dar na rakho.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-09.