Case Law Details
Case Name : Prashant H. Shah Vs Assistant Commissioner of Income-tax (ITAT Ahmedabad)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Ahmedabad
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ITAT AHMEDABAD
Prashant H. Shah
v.
Assistant Commissioner of Income-tax
IT APPEAL NO. 17 (AHD.) OF 2011 – ASSESSMENT YEAR 2007-08
Date of Pronouncement – JULY 8, 2011
ORDER
Mukul Kr. Shrawat, Judicial Member –
T
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“A” has got work worth Rs.100 cr from Government and in turn he has given the entire work to “B” on back to back basis. In “A” books no turn over booked and in his Income Tax return “A” has not claimed TDS. In this case “B” can claim the TDS on behalf of “A” as the entire work was done by “B” only on B2B basis.