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Zero Revenue Alone Not a Ground to Disallow Business Expenses: ITAT Delhi
Case Law Details
- Case Name
- DCIT Vs Bright Buildtech Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Bright Buildtech Pvt. Ltd. (ITAT Delhi)
No Sales, Yet No Disallowance: Selling Costs Allowed Despite Zero Revenue; Revenue’s Appeal Only Partly Succeeds
Delhi ITAT, Bench ‘E’, in DCIT vs. Bright Buildtech Pvt. Ltd. (ITA Nos. 1240 & 1244/Del/2025, AYs 2015-16 & 2016-17, order dated 22.12.2025), partly allowed Revenue’s appeals and upheld the CIT(A)’s relief on most issues relating to real-estate project accounting under the Percentage Completion Method (POCM).
The core dispute revolved around the AO’s action of disallowing advertisement, business promotion, commissio...
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