ITAT deletes disallowances for Expense Claims Backed by Documentary Evidence

Kartikeya Enterprises Vs ACIT (ITAT Delhi) Kartikeya Enterprises, a partnership firm, filed an appeal against the order passed by the Commissioner of Income-Tax (Appeals) in relation to the assessment year 2015-16. The appeal concerned various disallowances/additions made by the Assessing Officer, which the taxpayer contested before the ITAT Delhi. The ITAT Delhi considered each of the disallowances made by the Assessing Officer and reviewed the supporting documentary evidence provided by the taxpayer. In cases where the taxpayer could substantiate the expenses with corroborative documents, th...