Addition not justified for expense which was not claimed as Expenditure or Deduction

Advocate Akhilesh Kumar Sah ITO Vs Mother Dairy Fruit & Vegetable Pvt. Ltd. & vice-versa (ITAT Delhi) Mother Dairy Fruit & Vegetable Pvt. Ltd. Appeal: AO Failed To Establish A Legal Basis For The Addition On Account Of Disallowance Of Interest Expense, When The Assessee Had Not Even Claimed It As Expenditure Or Deduction, Addition Unjustified Recently, in ITO vs. Mother Dairy Fruit & Vegetable Pvt. Ltd. & vice-versa [ITA No:- 4705/Del/2014 (A.Y.: 2005-06 and C.O. No.-46/Del/2015 Arising from ITA No:- 4705/Del/2014 (A.Y.: 2005-06), decided on 05.02.2019], briefly, return o...