Levy of Income Tax on Both Land Owner and GPA Holder for Same Income amount to Double Taxation: ITAT [Read Order]

By Taxscan Team - On June 7, 2022 9:44 am - 2 mins read
Income Tax - Land Owner - GPA Holder - Income - Double Taxation - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Visakhapatnam bench consisting of Shri Duvvuru R L Reddy, Judicial Member, and Shri S Balakrishnan, Accountant Member held that levy of Income-tax on both landowner and GPA holder for the same income amounts to double taxation under Income Tax Act 1961. The appellant revenue filled petition against the order…

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