ACIT v. Jindal Poly Films Ltd. (2024)114 ITR 72 (SN)(Delhi)(Trib)

S. 37(1) : Business expenditure-Payments to contractors for packing, loading and unloading-Opportunity of cross examination is not given-Disallowance is deleted.[S. 153A]

Held that payment payments to contractors for packing, loading and unloading cannot be disallowed as without giving an opportunity of cross examination. Disallowance is deleted. (AY.2007-08 to 2009-10)

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