Case Law Details
Case Name : ITO Vs Neonatal Health Academy (ITAT Varanasi)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Varansi
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ITO Vs Neonatal Health Academy (ITAT Varanasi)
Conference & Seminar Expenses—Deletion by CIT(A) Set Aside for Rule 46A Violation; Matter Remanded
In ITO, Varanasi v. Neonatal Health Academy (ITA Nos. 131 & 132/VNS/2024; AY 2019–20), the ITAT Varanasi Circuit Bench addressed Revenue’s challenge to (i) deletion of a large disallowance of conference and seminar expenses and (ii) consequential
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