Case Law Details
Case Name : Anup Nayak Vs CIT (Appeals) (ITAT Kolkata)
Appeal Number : ITA No. 64/KOL/2024
Date of Judgement/Order : 03/01/2025
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Kolkata
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Anup Nayak Vs CIT (Appeals) (ITAT Kolkata)
The Income Tax Appellate Tribunal (ITAT) Kolkata has remanded the case of Anup Nayak vs. CIT (Appeals) for reassessment after a ₹12 lakh disallowance under Section 40(a)(ia) of the Income Tax Act. The dispute arose when the Assessing Officer (AO) disallowed interest payments made by the asses
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