Case Law Details
Case Name : Bharat Anand Vs ACIT (ITAT Delhi)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Bharat Anand Vs ACIT (ITAT Delhi)
In a significant ruling in the case of Bharat Anand vs Assistant Commissioner of Income Tax (ACIT), the Income Tax Appellate Tribunal (ITAT) Delhi clarified the legitimacy of deductions related to business promotion and tour & travel expenses incurred by a partner in a firm. The verdict addressed the issue of whether such expenses, incurred for professional duties as a partner, should be disallowed.
The appellant, Bharat Anand, is a partner in Khaitan & Co, LLP, and claimed su
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