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Case Law Details

Case Name : Subhrashi Enclave Pvt. Ltd Vs ITO (ITAT Kolkata)
Related Assessment Year : 2017-18
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Subhrashi Enclave Pvt. Ltd Vs ITO (ITAT Kolkata)

ITAT Kolkata reviewed the case of Subhrashi Enclave Pvt. Ltd vs. ITO, where the Assessing Officer (AO) disallowed expenses for salary, bonus, rent, electricity, and staff welfare, totaling ₹32,04,700. The AO cited insufficient responses and the inability to locate the company’s office as reasons for disallowance. However, the appellant claimed detailed submissions were made, including evidence of salary payments, rent receipts, and attendance registers, both physically and through the income tax portal. Before th

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