Case Law Details
Case Name : Shrimp Improvement Systems India (P) Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Delhi
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Shrimp Improvement Systems India (P) Ltd Vs DCIT (ITAT Delhi)
Introduction: This article analyzes the verdict of the Income Tax Appellate Tribunal (ITAT) Delhi in the case of Shrimp Improvement Systems India (P) Ltd vs. DCIT. The focal point is the disallowance of Rs. 1,00,89,351/- as capital expenditure related to due diligence expenses during the assessment year 2016-17.
Background of the Case: The appeal (ITA No. 6265/Del/2019) stems from
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