Case Law Details
Case Name : Asian Hotels Ltd Vs CIT (Delhi High Court)
Appeal Number : ITA 1397/2006
Date of Judgement/Order : 09/10/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Asian Hotels Ltd Vs CIT (Delhi High Court)
Introduction: The Delhi High Court has recently addressed a crucial matter in the case of Asian Hotels Ltd vs. CIT, focusing on Assessment Year (AY) 1993-94. The appeal seeks to challenge the order passed by the Income Tax Appellate Tribunal (ITAT) concerning AYs 1991-92 to 1994-95.
Background: The appellant, Asian Hotels Ltd, contested the disallowance of expenses related to “renovation and refurbishment” and professional fees paid to Gherzi Eastern Ltd (GEL) for interior décor consultancy.
Key Questions of Law:
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