Case Law Details
Case Name : Ajay Kumar Vs ACIT (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Ajay Kumar Vs ACIT (ITAT Delhi)
In the case of Ajay Kumar vs. ACIT (Income Tax Appellate Tribunal Delhi), the issue at hand was the disallowance of a claim for bad debt made by the assessee. The Income Tax Appellate Tribunal (ITAT) upheld the disallowance, stating that the assessee was not involved in a real estate business, and thus, the claimed bad debt could not be allowed as a deduction. This article provides a detailed analysis of the case, focusing on the reasoning behind the ITAT’s decision.
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