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2018 (4) TMI 1368 - HC - Income TaxCrane hire charges treated as turnover of the appellant - alternate plea for permission to set off the crane hire charges paid against the crane hire charges received - Held that:- This particular crane higher charges received by the assessee was a part of the regular operation of the business and it was never the case of the assessee that it forms part of the total turnover. As relying on case of Commissioner of Income Tax Vs.K.Ravindranathan Nair [2007 (11) TMI 10 - Supreme Court of India] we find that the Tribunal was fully justified in permitting the alternate plea of set off to be raised and there is no error in the order passed by the Tribunal.
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