Case Law Details
Case Name : Tapi JWil JV Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 6722/Del/2018
Date of Judgement/Order : 16/10/2023
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Tapi JWil JV Vs ITO (ITAT Delhi)
ITAT Delhi held that disallowance under section 40A(2)(b) of the Income Tax Act on merely estimating that more income should have been earned from sub-contracting without bringing any comparable figures is unsustainable in law.
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