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Case Law Details

Case Name : ITO Vs Nayak Chaudhari Construction Pvt. Ltd. (ITAT Mumbai)
Appeal Number : ITA No.410/Mum./2020
Date of Judgement/Order : 03/10/2023
Related Assessment Year : 2008-09
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ITO Vs Nayak Chaudhari Construction Pvt. Ltd. (ITAT Mumbai)

Introduction: In the case of ITO Vs. Nayak Chaudhari Construction Pvt. Ltd., the Income Tax Appellate Tribunal (ITAT) in Mumbai confirmed the deletion of an addition made by the Assessing Officer. The addition was based on Accounting Standards-9 (AS-9) for advances. This case pertains to the assessment year 2008-09.

Detailed Analysis: The central issue in this case involved the treatment of advanc

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