This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Bogus Purchase Addition Deleted Because Material Movement, Site Records & Banking Proof Established Genuineness: ITAT
Case Law Details
- Case Name
- SPS Construction India Private Ltd. Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Chandigarh
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
SPS Construction India Private Ltd. Vs DCIT (ITAT Chandigarh)
Section 80-IA Deduction Allowed Because Developing Infrastructure Alone Meets Statutory Requirement: ITAT; 80-IA Benefit Cannot Be Denied Because EPC Contractor Lacked Ownership of Infrastructure Asset: ITAT; Infrastructure Tax Deduction Allowed Because ‘Developing’ Alone Is Enough Under Section 80-IA: ITAT Chandigarh; Bogus Purchase Addition Deleted Because Material Movement, Site Records and Banking Proof Established Genuineness: ITAT; Section 69A Addition Deleted Because Search Records Were Not Linked to Assessee Company: ITA...
Author Info
