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Delhi HC Rejected Ad Hoc Expense Disallowance as Books of Account Were Not Rejected
Case Law Details
- Case Name
- PCIT Vs R.G. Buildwell Engineers Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010- 2011
- Courts
- All High Courts, Delhi High Court
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PCIT Vs R.G. Buildwell Engineers Ltd. (Delhi High Court)
The Revenue challenged the orders of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal (ITAT), which had deleted additions made by the Assessing Officer (AO) in Assessment Year 2010-11.
The additions related to two categories of expenses: (i) expenses towards bricks, machinery repair, cartage, etc., amounting to approximately Rs. 1.1 crore, and (ii) labour expenses amounting to approximately Rs. 2.3 crore.
For the first category, the AO held that insufficient evidence had been furnished and consequently disal...
