ITAT criticises CIT(A) for perfunctory defense & lack of inquiry: Remits Matter to AO

ACIT Vs Grass Valley India Private Limited (ITAT Delhi)

Introduction: The case of ACIT vs Grass Valley India Private Limited saw deliberations at the Delhi Income Tax Appellate Tribunal (ITAT) regarding disputed expenses. The Tribunal remitted the matter back to the Assessing Officer, criticizing the Commissioner of Income Tax (Appeals) for a lack of inquiry and accepting defenses in a perfunctory manner.

Detailed Analysis: The Revenue raised concerns rega

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