Case Law Details
Case Name : Cadila Healthcare Ltd. Vs Asst. Commissioner Of Income Tax (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Cadila Healthcare Ltd Vs. ACIT (Gujarat High Court)- Assessing Officer was of the opinion that no part of the income of the assessee has escaped assessment. In fact, after the audit party brought the relevant aspects to the notice of the AO, she held correspondence with the assessee. Taking into account the assessee’s explanation regarding non-requirement of TDS collection and ultimately accepted the explanation concluding that in view of the Board’s circular, tax was not required to be deducted at source. No income had therefore escaped assessment. Despite suc
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