Marvel Infrabuild Private Limited Vs ITO (ITAT Bangalore Bench)
Case ke facts
Company ne market value se kam rate me land kharida. Dept bola yeh business benefit hai jo ki taxable hai, cash ki jagah kisi aur form me.
Mudda (Issue)
Kya sasti land lene par bhi taxable benefit maana jaa sakta hai?
Faisla (Held)
ITAT ne bola, haan, yeh ek non-cash business benefit hai jo tax me aayega.
Practical takeaway
Business me market value se kam cheez milti hai to uska benefit audit note me zarur daalein. Tax impact calculate kar lein. Sirf cash hi nahi, in-kind benefit bhi taxable 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.
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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: 2026-09-10.