Case Law Details
Case Name : ACIT Vs SIP Infotech Limited (ITAT Mumbai)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Mumbai
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ACIT Vs SIP Infotech Limited (ITAT Mumbai)
Notional Interest, “Paper Company” Theory & Protective Additions All Rejected: ITAT Mumbai Upholds CIT(A) & Dismisses Revenue Appeal
Mumbai ITAT dismissed the Revenue’s appeal and affirmed the order of the CIT(A), granting complete relief to the Assessee-company.
The case arose from reassessment proceedings u/s 147 r.w.s. 143(3), wherein the AO (i) disallowed ₹3.02 lakh of routine statutory & co
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