Case Law Details
Case Name : CIT Vs M/s Oriental Structural Engineers Pvt. Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the Case
Delhi High Court in the case of CIT vs. M/s Oriental Structural Engineers Pvt. Ltd. held that the Joint Venture was not an Association of Persons and could not be taxed on that basis, where the JV was formed only to secure the contract, in terms of which the scope of each JV partner’s task was distinctly outlined.
.Facts of the Case
The assessee is a joint venture (JV) which was formed to undertake projects awarded by NHAI. The assessee reported NIL income for the relevant years and claimed refunds. The case was processed under Section 143(1) and later on selected for scrut...
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