https://www.taxtmi.com/caselaws?id=186628 The Tribunal affirmed the assessment of income from the 'Malibu Town' project in the hands of Malibu Estate Joint Venture as an Association of Persons (AOP) rather than Malibu Estate Pvt. Ltd. It upheld the decision to allow Tax Deducted at Source (TDS) credits to the assessee based on the entity responsible for taxation. The ruling clarified the treatment of income assessment, TDS credits, and tax liability, favoring the assessee and dismissing the revenue's appeals. en-us Thu, 15 Mar 2007 00:00:00 +0530 Sat, 24 Sep 2016 12:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186628 The Tribunal affirmed the assessment of income from the 'Malibu Town' project in the hands of Malibu Estate Joint Venture as an Association of Persons (AOP) rather than Malibu Estate Pvt. Ltd. It upheld the decision to allow Tax Deducted at Source (TDS) credits to the assessee based on the entity responsible for taxation. The ruling clarified the treatment of income assessment, TDS credits, and tax liability, favoring the assessee and dismissing the revenue's appeals. Case-Laws Income Tax Thu, 15 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186628