Assessee firm converted into Private Limited Company - Addition ...
Sales Tax Refund Addition Disputed: Firm's Income Not to Be Treated as Private Limited Company's Income During Assessment Year.
September 27, 2019
Case Laws Income Tax AT
Assessee firm converted into Private Limited Company - Addition on account of Sales Tax refund - Since the assessee firm exist in assessment year under appeal and also declared business income in assessment year under appeal, there was no reason to show the impugned amount as income of Private Limited Company.
View Source