Addition u/s 44BB - AO has presumed that assessee’s ...

AO's Assumption u/s 44BB Deemed Unsustainable Due to Unconnected Project Periods in Tax Case.

May 29, 2017

Case Laws Income Tax AT

Addition u/s 44BB - AO has presumed that assessee’s representative might have come earlier also before the actual arrival of the barge in the Indian waters. Such hypothesis cannot be sustained. The actual period of the two projects cannot be combined as they are unconnected works. - AT

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Addition u/s 44BB - AO has presumed that assessee’s ...

AO's Assumption u/s 44BB Deemed Unsustainable Due to Unconnected Project Periods in Tax Case.

May 29, 2017

Case Laws Income Tax AT

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