ITAT deletes Adjustment on Guarantee Fee Payment, Upholds Judicial Consistency [Read Order]

The Tribunal emphasized on the importance of maintaining consistency in ruling similar cases across different assessment years.
By Varda Marakkar - On July 27, 2024 2:59 pm - 2 mins read
Itat - Judicial Consistency - Guarantee Fee - Guarantee Fee Payment - income tax - income tax news - itat on Guarantee Fee Payment - tax news - itat Ahmedabad - taxscan

Recently, Income Tax Appellate Tribunal ( ITAT ) Ahmedabad ruled in favour of the appellant in an appeal filed against the order of the Assessment Officer (AO) made under Section 143(3) read with Section 143(5) of the Income Tax Act, 1961. The appellant, Bosch Rexroth ( India ) Limited, earlier appealed against the AO’s order…

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