This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Even idle business needs guards – Tribunal permits security expense though no turnover
Case Law Details
- Case Name
- SNW Smith Consultant Private Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
SNW Smith Consultant Private Limited Vs DCIT (ITAT Delhi)
Even idle business needs guards – Tribunal permits security expense though no turnover- ITAT Delhi allows security-service expense in full & restricts lawyer’s-fee disallowance to 50% — even dormant business must bear essential costs
This appeal arose from the order of CIT(A), confirming disallowances of ₹10 lakh (legal fees) & ₹8.66 lakh (security charges) made by AO on the ground that Assessee had no business income during A.Y. 2018-19. The case was a second-round proceeding after ITAT’s earlier remand in ITA No. 1...
Author Info
