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Credit for TDS allowed if Income shown in certificate is offered for tax despite certificate is not in Assessee’s name
Case Law Details
- Case Name
- Commissioner of Income-tax-1 Vs Bhooratnam & Co. (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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HIGH COURT OF ANDHRA PRADESH
Commissioner of Income-tax-1
Versus
Bhooratnam & Co.
I.T.T. APPEAL NOS. 117 & 222 OF 2012†
NOVEMBER 23, 2012
JUDGMENT
M.S. Ramachandra Rao, J.
The respondent/assessee in I.T.T.A.No.117 of 2012 is M/s. Bhooratnam and Co., a partnership firm engaged in the manufacture of PSCC/RCC and MS pipes, cement slabs and also executes civil contracts. With effect from 16-07-2003, the said firm was converted into a company by name M/s. Bhooratnam Construction Company (P) Limited. By virtue of the conversion, all the assets and liabilities of the erstwh...
