Case Law Details
Case Name : Bechtel International Inc. Vs. ADIT (ITAT Mumbai)
Appeal Number : ITA No. 4120/Mum/2007
Date of Judgement/Order : 10/06/2011
Related Assessment Year : 2003-04
Courts :
All ITAT ITAT Mumbai
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Recently ITAT Mumbai in the case of Bechtel International Inc., USA Vs. ADIT held that mere inactivity for a limited period does not mean that the taxpayer’s business ceased to exist or that it did not carry on any business at all. Expenditure incurred during the said period of inactivity / lull is allowable even t
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