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Case Law Details

Case Name : MIRC Electronics Ltd. Vs DCIT (ITAT Mumbai)
Related Assessment Year :
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RELEVANT PARAGRAPH

We have considered the submissions made both sides, material on record and orders of authorities below. It is noted that the assessee, during the year under consideration, has assigned Sales Tax liability worth Rs. 53.31 crores to the assignee along with receivables worth Rs. 33.52 crores. It is also noted that the assessee has also paid Rs. 17.64 crores to the assignee as part of consideration for taking over the said liability. All these fac

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