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2014 (6) TMI 101 - AT - Income TaxDeletion of gross profits on enhanced turnover – Held that:- The addition under the Income Tax Act has been made on the basis of enhancement of sales by the Trade Tax Authority - the assessee has pointed out that the appellate authority under the Trade Tax has deleted the enhancement of sales - If it is so, then there would be no case for any addition of the gross profit in the case of the assessee - revenue was of the view that whether the first appellate authority deleted the entire addition and whether his order has become final, requires verification – thus, the matter is remitted back to the AO – Decided in favour of Revenue.
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