It is Inappropriate for AO to Demand Evidence of Non-occurrence of an event

ITO Vs Gammon Construction Pvt. Ltd. (ITAT Delhi)

Introduction: In the case of ITO vs. Gammon Construction Pvt. Ltd., heard at the Income Tax Appellate Tribunal (ITAT) in Delhi, a significant tax dispute came to light. This dispute revolved around the inappropriate demand by the Assessing Officer (AO) for evidence of a non-occurring event. Let’s delve into the details and analysis of this case.

Detailed Analysis: The tax dispute in question arose fro

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