Absence of New Material and Existence of Identical facts in a series of AYs, similar treatment was to be attributed in the relevant AY: ITAT [Read Order]

The Raipur Bench of Income Tax Appellate Tribunal ( ITAT ) in the case of M/s. Chattisgarh Mineral Development Corpn. Ltd. v. ACIT held that in absence of new material and existence of identical facts and circumstances concerning a transaction in a series of AYs, similar treatment was to be attributed in the relevant AY. […]

The post Absence of New Material and Existence of Identical facts in a series of AYs, similar treatment was to be attributed in the relevant AY: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.

from Taxscan | Simplifying Tax Laws https://ift.tt/2IB1HDx