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ITAT Deletes Additions as Transactions Belonged to Separate Partnership Firms with Different PANs
Case Law Details
- Case Name
- P P Industries Vs ITO (ITAT Guwahati)
- 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 Guwahati
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P P Industries Vs ITO (ITAT Guwahati)
Foreign Remittance Addition Deleted Because Revenue Failed to Prove Unexplained Expenditure; ITAT Upholds Reassessment Notice Because Retrospective Section 147A Validates Jurisdiction; Addition Under Section 69C Quashed Because Foreign Remittances Were Recorded in Books; ITAT Deletes Income Addition Because Revenue Mixed Up Financial Records of Different PAN Holders.
The Income Tax Appellate Tribunal (ITAT), Guwahati partly allowed the appeal for Assessment Year (AY) 2019-20, arising from the order of the Commissioner of Income Tax (Appeal...
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