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No Adhoc Addition Without Identified Defects: ITAT Delhi
Case Law Details
- Case Name
- City Lifeline Travels Pvt. Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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City Lifeline Travels Pvt. Ltd. Vs ACIT (ITAT Delhi)
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Delhi has deleted an ad-hoc disallowance under the transport and sanitization segment incurred by City Lifeline Travels Pvt. Ltd. during the Assessment Year 2014-15. The case revolved around expenses on repair and maintenance, which were classified as ad-hoc disallowances by the Assessing Officer.
The case focused on the ad-hoc disallowance related to the transport and sanitization segment. The Assessing Officer had made a 20% disallowance for the repair and maintenance expenses, a...
