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Rent disallowed as receiver was neither owner & nor having possession of property rented
Case Law Details
- Case Name
- Gujarat Ambuja Protiens Ltd. Vs Assistant Commissioner of Income Tax (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Gujarat Ambuja Protiens Ltd.
Versus
Assistant Commissioner of Income-tax
TAX APPEAL NO. 409 of 2012
Date of Pronouncement – 15.01.2013
ORDER
Akil Kureshi, J.
The assessee is in appeal against the judgement of the Income Tax Appellate Tribunal (“the Tribunal for short) dated 25.1.2012. For the assessment year 1992-1993, the following questions have been presented for our consideration :
“(i) Whether, in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in reversing the order passed by the CIT(A) and thereby conf...
