This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
₹4.65 Cr Commission Expenditure Allowed Without Revised Return: Gujarat HC
Case Law Details
- Case Name
- PCIT Vs Gujarat Gas Tranding Company Ltd. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
PCIT Vs Gujarat Gas Tranding Company Ltd. (Gujarat High Court)
No Revised Return Needed for Fresh Claim Before Appellate Authorities: Gujarat HC; Commission Expenditure Deletion Upheld as Fresh Claim Permissible Before Appellate Authorities: Gujarat HC
The Gujarat High Court heard the Revenue’s appeal under Section 260A of the Income-tax Act, 1961 against the Income Tax Appellate Tribunal’s order dated 31.08.2020 for Assessment Year 2004-05. The Revenue challenged the Tribunal’s deletion of additions of ₹1,45,04,797 towards commission on performance guarantee and ₹3,20,07...
Author Info
