[aaykarbhavan] Question of fact could not be replied by ITAT applying ratio of some another case without examining case on merit

Question of fact could not be replied by ITAT applying ratio of some another case without examining case on merit

June 21, 2014[2014] 45 taxmann.com 397 (Kerala)

IT: Question of agency being a question of fact could not be resolved by merely applying reasoning adopted by Tribunal in some other case, thus, where Tribunal on basis of its own previous order, and without any material available before it held that relationship between parties was of principal and agent and that section 40A(3) was inapplicable, matter was to be remanded back for fresh adjudication

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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