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Pre-Existence MOU Invalidates Transport Claim: ITAT Upholds Disallowance
Case Law Details
- Case Name
- MI PKS (JV) Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Ahmedabad
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MI PKS (JV) Vs ITO (ITAT Ahmedabad)
No Work Before Birth: JV Not Born Yet, But MOU Signed? -Pre-Existence MOU Falls Flat: ITAT Disallows Entire Transport Claim of JV- ITAT Confirms Both Transport & Sublet Disallowances
Assessee, a Joint Venture AOP formed on 17.04.2017, received ₹13.02 crore from Western Railways for earthwork & sub-contracted the entire job to PKS Technobuild Pvt Ltd vide agreement dated 18.04.2017. Assessee passed on ₹12.36 crore to the sub-contractor but also claimed separate transportation expense of ₹41,48,000 & sublet expense of ₹5,19...
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