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2020 (8) TMI 47 - AT - Income TaxAddition on account of rate of charging lease rentals and maintenance charges agreed earlier - as per revenue reduction of rate of charging lease rental and maintenance charges, the assessee was providing financial assistance to DDF and reducing the rate of lease rentals and maintenance charges was not for the purpose of business of the assessee - HELD THAT:- As decided in own case MAX MEDICAL SERVICES PVT. LTD. [2019 (5) TMI 1393 - DELHI HIGH COURT] issue decided in favour of assessee. Disallowance of expenditure attributable to goods sold on cost to cost basis - HELD THAT:- The issue being settled in favour of the assessee on identical ground in [2017 (10) TMI 580 - ITAT DELHI], thus needs to be allowed in favour of the assessee and we find no merit in the ground of appeal of the Revenue in this regard. It may be pointed out that the Revenue did not raise any issue before the Hon’ble High Court with regard to the second issue raised by the assessee.. - Decided in favour of the assessee
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