Case Law Details
Case Name : Travelport LP Vs DCIT (ITAT Delhi)
Appeal Number : TA No. 6503/DEL/2019
Date of Judgement/Order : 09/02/2023
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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Travelport LP Vs DCIT (ITAT Delhi)
ITAT Delhi held that AO cannot put the entire burden on the assessee to show in whose hands the inadvertent receipts shown in Form 26AS has been declared. Assessee is not responsible to explain the recipients of such inadvertent receipts shown i
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