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No section 41(1) addition if liability not stood remitted or ceased
Case Law Details
- Case Name
- ACIT Vs Foot Mart Retail India Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Foot Mart Retail India Pvt. Ltd. (ITAT Delhi)
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal filed by the Revenue against the order of Ld. CIT(A)-34, New Delhi dated 30.01.2019 in Appeal No.112/16-17 for the assessment year 2013-14.
2. The grounds raised by the Revenue are as follows:-
1. “Ld. Commissioner of Income Tax (Appeals) has erred in law and on the facts of the case in interpretation of cessation of liability as mentioned u/s 41(1) of IT Act, 1961 which is applicable to the case of the assessee.
2. Ld. Commissioner of Income Tax (Appeals) has erred in law and on the facts...
