Balaji Shopping World Vs ITO (ITAT Chennai)
Case ke facts
Balaji Shopping World ka case hai. BSNL se trade discount mila. Department ne Form 26AS dekhkar ise commission bol diya aur Rs 48 lakh add kar diye.
Mudda (Issue)
Kya sirf Form 26AS mein dikhaane se koi receipt commission maan li jaye?
Faisla (Held)
ITAT ne bola, Form 26AS se decide nahi hota ki income ka nature kya hai. BSNL ka trade discount commission nahi hai, addition galat hai.
Practical takeaway
Aapke Form 26AS mein jo figures hain, zaroori nahi unka tax treatment wahi ho jo 26AS mein dikhe. Invoice, agreement, aur reality dekho. Sirf 26AS dekhke addition ho raha ho toh strong appeal banti hai.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-06.