Trimble Information Technologies India Private Limited Vs ITO (ITAT Chennai)
Case ke facts
Company ki AE se receivables par department ne ₹50.79 lakh ka TP adjustment kiya. Revenue ne bola credit period zyada diya gaya hai.
Mudda (Issue)
Kya AE ko zyada credit dene par TP adjustment sahi hai?
Faisla (Held)
ITAT ne adjustment hata diya. Bola, contract ka credit period disturb nahi kiya ja sakta jab tak commercial reason hai.
Practical takeaway
Related party transactions mein agar contract ke hisab se credit hai, to department usme interfere nahi karega.
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
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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: 2026-10-06.