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Saral Plastics Pvt. Ltd.,, Ahmedabad vs The Income Tax Officer, Ward-8(1),, ... on 25 May, 2017
cites
The Income Tax Act, 1961
Section 194J in The Income Tax Act, 1961 [Entire Act]
Section 201 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Finance Act, 2018
Cit vs Nipun Builders & Develpers Pvt. Ltd. on 7 January, 2013
13.4 Further as regards to the issue as to whether the peak credit theory
should have been applied to each party individually or cumulatively. We
find it pertinent to reproduce findings of Co-ordinate Bench in the case of
SR Enterprises V/s ITO(Supra) wherein fact are quite similar so much so
that in this case assesse failed to file confirmation before Ld.AO and some
of parties stated that cash was not given by them to the assesee. Ld.AO
made an addition on each cash credit whereas Tribunal held peak of the
ITA Nos.3118 & 3064/Ahd/2013
Assessment Year: 2008-09
16
credit should be applied. In deciding so Co-ordinate Bench observe as
follows: