Case Law Details
Case Name : DCIT Vs Trans Asia Packaging Ltd (ITAT Delhi)
Related Assessment Year : 1993-94
Courts :
All ITAT ITAT Delhi
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DCIT Vs Trans Asia Packaging Ltd (ITAT Delhi)
Introduction: The Income Tax Appellate Tribunal (ITAT), Delhi, in the case of DCIT Vs Trans Asia Packaging Ltd, addressed a crucial issue relating to transactions between amalgamated companies. The ITAT held that transactions between two units of a single entity post amalgamation cannot be considered as infringing Section 269SS of the Income Tax Act, thereby deleting the penalty imposed under Section 271D.
Analysis: The case in question revolve
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