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No disallowance of Transport commission expense solely for cross-verification absence
Case Law Details
- Case Name
- Shree Star Carrying Vs ITO (New Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Shree Star Carrying Company Vs ITO (ITAT Delhi)
Introduction: In the recent case between Shree Star Carrying Company and ITO, ITAT Delhi made a significant observation regarding the disallowance of expenses based solely on the absence of cross-verification under Section 133(6).
Assessment and Appeal Background: The assessee filed an appeal against the Commissioner of Income Tax (Appeals)-20’s order that arose from an assessment order by the Assessing Officer under Section 143(3) of the Income Tax Act for the Assessment Year 2015-16.
Challenge on Expense Disallowance: The Assessing Office...
