Case Law Details
Case Name : Van Oord ACZ India (P) Ltd. Vs. ACIT (ITAT Delhi 'D' Bench)
Related Assessment Year : 2003-04
Courts :
All ITAT ITAT Delhi
Taxpayer is not expected to step into the shoes of the Assessing Officer for examining whether the receipts in the hands of the recipient is income or not whether he is liable to pay tax thereon or not.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “D”: NEW DELHI
I.T.A. No. 2126/D/2007
Assessment Year: 2003-04
Van Oord ACZ India (P) Ltd.,6th Floor, Shanghvi Udyan, B-18, Vaikunthalal Mehta Road, J.V.P.D. Scheme, Mumbai- 400 049
Vs.
ACIT,Circle 17 (1), New Delhi
(Appellant)
(Respondent)
O R D E R
PER D.R. SINGH, JM
The assessee h...
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Subsequently CBDT a has issued Instruction 2/2014- which reduced the burden on the deductor