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ITAT confirmed sec. 69C additions relating to bogus purchase invoices received without actual delivery of goods
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Corporate Tax
ITAT confirmed sec. 69C additions relating to bogus purchase invoices received without actual delivery of goods
Posted on
on
May 29, 2017
Tenet Tax Daily May 18 2017
By
tenettax-team
Corporate Tax
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Sec. 263 revision was valid if AO passed reassessment order without making proper inquiry: HC
Where assessee made payment to non-resident for rendering logistic services, since said services did not involve any technical skill, expertice or transfer of technical knowledge, payment in question would not fall within ambit of fee for technical services under section 9(1)(vii)
