.If a business closed or open but ceased with no intention to resume than assessee is responsible to proof his seriousness in reviving the business
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
JCIT (OSD)-1(1), Room No.533 & 579, Aayakar Bhavan, Mumbai-400 020 (Appellant) Vs. M/s. Good Value Marketing Co.Ltd. 3rd floor Indl. Assurance Bldg., Churchgate, Mumbai-400 020 PAN NO: AAACG 4925 D (Respondent)
Citation :
JCIT (OSD)-1(1), Room No.533 & 579, Aayakar Bhavan, Mumbai-400 020 (Appellant) Vs. M/s. Good Value Marketing Co.Ltd. 3rd floor Indl. Assurance Bldg., Churchgate, Mumbai-400 020 PAN NO: AAACG 4925 D (Respondent)
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CS Bijoy
Published in Income Tax
Views : 1534
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