Case Law Details
Case Name : India Flysafe Aviation Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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India Flysafe Aviation Ltd. Vs DCIT (ITAT Delhi)
ITAT Delhi held that it is settled proposition of law that interest on TDS is not allowable expenditure. Accordingly, disallowance of the same by the tax authorities is duly justified.
Facts- The assessee is engaged in the business of providing aircrafts on charter basis to the VVIPs, State governments, corporate houses, travel agents, etc. During the previous year relevant to the assessment year 2013-14, the appellant filed the return of income declari
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