https://www.taxtmi.com/caselaws?id=447869 ITAT Delhi held that both appeals filed by a consortium member against the same assessment order were maintainable. The appellant, despite claiming zero profit share, was validly assessed as a member of the AOP consortium. The tribunal found that revenue sharing arrangements, unified control over tax matters, and joint liability in project execution established sufficient commonality of interest to form an AOP. The consortium arrangement fell outside the exemptions in Circular 7/2016. The appellant's right to appeal was upheld based on its tax liability arising from the assessment order. en-us Fri, 22 Dec 2023 00:00:00 +0530 Sat, 06 Jan 2024 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447869 ITAT Delhi held that both appeals filed by a consortium member against the same assessment order were maintainable. The appellant, despite claiming zero profit share, was validly assessed as a member of the AOP consortium. The tribunal found that revenue sharing arrangements, unified control over tax matters, and joint liability in project execution established sufficient commonality of interest to form an AOP. The consortium arrangement fell outside the exemptions in Circular 7/2016. The appellant's right to appeal was upheld based on its tax liability arising from the assessment order. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447869