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Filing of declaration from lorry owner Lorry applicable from 01.06.2015 – Section 194(6)
Case Law Details
- Case Name
- Shesh Dhar Chaube Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Shesh Dhar Chaube Vs ITO (ITAT Delhi)
AO alleged that assessee has not filed any declaration from the lorry owner with regard to the number of vehicles owned by them. In this regard sub-section (6) of Section 194C is relevant which provide for the condition as to providing such declaration from the lorry owners. It is also to be appreciated that this condition was inserted in sub-section (6) to Section 194C by the Finance Act, 2015.with effect from 1st June 2015. The assessment year under consideration is 2015- 16 which pertains to F.Y. 2014-15 and the amendment having been br...
