DCIT Vs Hindustan Thermal EPC: No Disallowance for Business Loss – ITAT Delhi

DCIT Vs Hindustan Thermal EPC Company Pvt Ltd (ITAT Delhi)

Introduction: The case of DCIT Vs Hindustan Thermal EPC Company Pvt Ltd, heard by ITAT Delhi, pertains to the disallowance of expenses incurred by Hindustan Thermal in the assessment year 2012-13. The crux of the matter revolves around the justification of the deletion of a significant business loss.

Detailed Analysis:

1. Nature of Bus

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