2013 (8) TMI 917

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....cal Member For the Petitioner : Mr Harish Bindumadhavan, Advocate For the Respondent : Mr Ganesh Haavanur, Additional Commissioner (AR) ORDER Per: B.S.V.MURTHY The appellant is occupying premises with other three chartered accountant firms namely A.F. Ferguson and Company, Fraser and Ross and S.B. Billimoria and Company. Certain services were rendered for the building occupied by th....

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....pellant could not have taken the credit and thereafter issued invoices to the other 3 firms to enable them to take the credit. After 01.04.2007, the appellant started receiving the invoice in their name for the entire amount. However the old system of taking entire credit in the books of account by the appellant and thereafter transferring the credit by way of issuing invoice was continued. 2. ....