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2015 (10) TMI 1469 - AT - Income TaxAddition made towards unearned income - assessee used to raise invoices against services to be rendered - CIT(A) deleted the addition - Held that:- Consedring the contention of AR hat the deferred income in this assessment year was carried forward and duly taken into account in the next assessment year and offered for taxation the Bench put a question to the ld. AR to show how it was offered for taxation in respect of each assessment year. The ld. AR of the assessee was not able to point out the exact amount offered for taxation in subsequent assessment years. Being so, we feel it appropriate to remit the entire issue to the file of the AO to examine, whether the assessee has offered the deferred income of each assessment year in subsequent assessment years for taxation and if it is actually offered for taxation by the assessee in the subsequent assessment years, the addition is unwarranted. With these observations, we remit the entire issue to the file of the AO for fresh consideration. - Decided in favour of revenue for statistical purposes.
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