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Case Law Details

Case Name : Batra Enterprises Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1495/DEL/2019
Date of Judgement/Order : 20.01.2022
Related Assessment Year : 2015-16
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Batra Enterprises Vs ACIT (ITAT Delhi)

The facts relating to the ground are that during the course of assessment proceedings the Assessing Officer noticed that the assessee had made payment of Rs. 2,74,846/- being commission paid to Shri Ishan Batra. In response to the query of the Assessing Officer, the ass

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Author Bio

CA. Ajit Sharma (Mob.No. 9871097656) is an Chartered Accountant since January 2010, has taken bachelor degree of commerce in 2001. He is a fellow member of the Institute of Chartered Accountant of India (ICAI). In 2017 he is also qualified the course of Certified Concurrent Auditor of Bank conducte View Full Profile

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Lump sum compensation received will be treated as advance salary on closure of employer unit No addition for cash deposited during demonetization out of earlier cash withdrawals Value of leasehold interest in land includible in determination of FMV Supporting evidence cannot be regarded as additional evidence before CIT(A) ITAT treats Interest on Ideal fund of business deposited in Bank FD as Business Income View More Published Posts

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