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Case Law Details

Case Name : ITO Vs Sarsan Developers (ITAT Pune)
Related Assessment Year : 2014-15
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ITO Vs Sarsan Developers (ITAT Pune)

Introduction: The case of ITO vs. Sarsan Developers involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 13.12.2019 for the assessment year 2014-15. The core issue revolves around the treatment of a payment made to a retiring partner by the assessee firm, Sarsan Developers, and whether it should be classified as capital expenditure. This article provides a detailed analysis of the case and the reversal of the CIT(A

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