Case Law Details
Case Name : Dolphin Bar and Restaurant Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 1099/Bang/2024
Date of Judgement/Order : 01/08/2024
Related Assessment Year : 2022-23
Courts :
All ITAT ITAT Bangalore
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Dolphin Bar and Restaurant Vs DCIT (ITAT Bangalore)
ITAT Bangalore held that TCS credit is allowed to the entity conducting the business, irrespective of the fact that the liquor license was in the name of another person. Accordingly, TCS credit allowed.
Facts- The assessee is managing the trading business in IM
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