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Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
Case Law Details
- Case Name
- DCIT Vs Lotus Herbals Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Lotus Herbals Pvt. Ltd. (ITAT Delhi)
Delhi ITAT ‘E’ Bench in DCIT, CC-20 vs Lotus Herbals Pvt Ltd (ITA Nos.2442 to 2445/Del/2023 for AYs 2013-14 to 2016-17 & ITA No.200/Del/2023 for AY 2019-20, order dated 23-12-2025) dismissed all five appeals of the Revenue, upholding the deletion of massive disallowances relating to Advertisement, Marketing & Promotion (AMP) expenses and salary paid through credit notes.
The case arose out of reassessment and regular assessments where AO, relying heavily on survey findings and non-response to notices u/s 133(6), treated ...
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