Thursday, April 23, 2020

Wrong Classification of Income won’t alter True Character of Income: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore held that the nature of income has to be decided on commercial principles and a wrong classification would not alter the true character of income. The assessee, M/s Cessna Garden Developers Pvt. Ltd is engaged in the development of the Special Economic Zone (SEZ). The assessee has derived […]

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