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ITAT Allows Telescoping as Income Already Declared Cannot Be Taxed Again as Commission
Case Law Details
- Case Name
- Empower India Limited Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Empower India Limited Vs ACIT (ITAT Mumbai)
Demonetization Cash Deposit Addition Deleted Because Withdrawals Were Supported by Bank Records; ITAT Remands Commission Income Calculation Because AO Used Incorrect Turnover Figure; Bogus Turnover Assessment Upheld but ITAT Grants Relief Through Telescoping of Declared Income; ITAT Says Gross Profit Cannot Be Allowed Separately When Entire Business Transactions Are Held Bogus
The appeal before the Income Tax Appellate Tribunal was filed by Empower India Limited against the order of the Commissioner of Income Tax (Appeals)-48, Mumbai...
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