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2019 (4) TMI 348 - AT - Income TaxStay of demand - ALP adjustment u/s. 92CA on the payment of corporate services, sales and marketing services and denial of benefit of deduction u/s. 80IB by holding that the activity of the appellant does not amount of manufacturing - HELD THAT:- The assessee could not make out a strong prima facie case on the receipts of addition to the returned income. However, considering the fact that the appellant already paid ₹ 2 crores out of the original demand of ₹ 6,91,49,730/-, the balance demand will be stayed subject to payment of ₹ 1 crore on or before 31st March, 2019. This stay shall stand vacated, in case the assessee-company seeks any adjournment from hearing of appeal without any just and reasonable cause.
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