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Mere Lack of GST registration of payees insufficient to disallow business expenses
Case Law Details
- Case Name
- Roopa Rana Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Roopa Rana Vs DCIT (ITAT Delhi)
In a notable ruling, the Income Tax Appellate Tribunal (ITAT) Delhi Bench has sided with the assessee, Roopa Rana, against the Deputy Commissioner of Income Tax (DCIT) regarding a disallowance of business expenditure. The ITAT’s decision underscores that the lack of GST registration of payees alone is not a sufficient ground for disallowing business expenses under Section 37(1) of the Income Tax Act, 1961, especially when genuineness and Tax Deducted at Source (TDS) compliance are established.
The appeal was filed by Roopa Rana against an order dated November ...
