Supreme Court · 2016 INSC 52 · Decided 18 January 2016
Mis Ganapathy & CO., Bangalore v. The Commissioner, Income Tax Bangalore
- Court
- Supreme Court of India
- Citation
- 2016 INSC 52 · [2016] 1 S.C.R. 187
- Case number
- CIVIL APPEAL No. 1964/2008
- Decided
- 18 January 2016
- Bench
- RANJAN GOGOI, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Income Tax Act Section 256(2)
Headnote
Income Tax Act, 1961: Disallowance of service charges - Assessee claiming benefit A B of disallowance of service charges paid to the Company - Assessing C officer as also CIT disallowed the said claim relying on the explanation submitted for the previous assessment year and the failure proof of service rendered by the company in the relevant assessment year - However, the tribunal deleting the disallowance of service charges paid - High Court set 0 aside the order of the tribunal - On appeal, held: If service had been rendered to the assessee by the Company during the period
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