Case Law Details
Case Name : CIT Vs. Backbone Enterprises (Gujarat High Court)
Appeal Number : Appeal No: Tax Appeal No. 560 of 2009
Date of Judgement/Order : 04/05/2010
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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SUMMARY OF THE CASE LAWS
Where the assessee had bona fide made a claim for deduction under section 80-IA which came to be rectified by filing a revised return withdrawing the claim, there was no concealment or furnishing of inaccurate particulars of income on the part of the assessee.
CASE LAWS DETAILS
DECIDED BY: HIGH COURT OF GUJARAT, IN THE CASE OF: CIT Vs. Backbone Enterprises, APPEAL NO: Tax Appeal No. 560 of 2009, DECIDED ON May 4, 2010
FACTS
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Not only by furnishing revise return but also by ofering in regular assessment before any point out by the Ao.