Juris Matrix Advisors Private Limited Vs ITO (ITAT Mumbai)
Case ke facts
Company ne ek property sale ki thi, jiska saara income pehle assessment year mein (2014-15) tax ke liye dikhaya tha. Department ne late registration hone ki wajah se 2016-17 mein fir se ₹93.34 lakh ka addition kiya.
Mudda (Issue)
Kya property registration late hone se taxability koi aur saal mein ho sakti hai?
Faisla (Held)
Court ne bola ki jab sale complete ho chuki hai aur income pehle hi dikhaya ja chuka hai, toh late registration ki wajah se doosre saal fir se tax nahi lag sakta. Addition hata diya.
Practical takeaway
Property sale ki income jis saal sale complete hui usi mein dikhao. Registration delay par bhi double tax nahi lagta, magar transaction ka proof sambhal ke rakho.
Original report: taxguru.in
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-12.