Case Law Details
Case Name : DCIT Vs M/s Hindustan Urban Infrastructure Ltd. (ITAT Kolkata)
Appeal Number : ITA No.1615-1616/Kol/2017
Date of Judgement/Order : 31/12/2018
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Kolkata
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DCIT Vs M/s Hindustan Urban Infrastructure Ltd. (ITAT Kolkata)
Conclusion: Liquidated damages which were in nature of contractual liability on account of non-compliance of business obligations to customers were allowable expenditure.
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