Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC dismissed the miscellaneous application and upheld the ITAT's remand to the AO/TPO/DRP, holding that whether the assessee qualifies as a trader other than a wholesale trader depends on factual satisfaction of the two cumulative conditions in the CBDT notification dated 29.10.2015. The court observed the assessee had adduced material showing non-compliance with one condition and the ITAT had already accepted non-classification as a wholesale trader for AY 2014-15; consequently the issue is fact-centric and does not raise any substantial question of law, precluding judicial interference with the remand or directing application of a 3% tolerance.
TaxTMI 
TaxTMI 
