Powers of CIT(A) u/s 251 - Discovering new sources of income - ...

Tribunal Rules Disallowances on Expenses Unjustified; Upholds Limits on Commissioner's Authority u/s 251.

January 30, 2024

Case Laws Income Tax AT

Powers of CIT(A) u/s 251 - Discovering new sources of income - ITAT found that the disallowances made by the CIT(Appeals) regarding travelling expenses, staff welfare expenses, and interest expenses were not sustainable. This decision was based on the principles of natural justice and the limitations of the Commissioner's authority u/s 251 - AT

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Powers of CIT(A) u/s 251 - Discovering new sources of income - ...

Tribunal Rules Disallowances on Expenses Unjustified; Upholds Limits on Commissioner's Authority u/s 251.

January 30, 2024

Case Laws Income Tax AT

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