Case Law Details
Case Name : Pelican Tobacco India Pvt Ltd Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 1514/Del/2023
Date of Judgement/Order : 18/08/2023
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Pelican Tobacco India Pvt Ltd Vs DCIT (ITAT Delhi)
ITAT Delhi held that addition by invoking provisions of section 41(1) of the Income Tax Act unjustified as liability reflected as outstanding in books of accounts and there is no evidence that such liability has ceased during the
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