Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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AO incorrectly applied S. 37 on already disallowed Penalty: ITAT deletes Penalty to prevent Double Addition
Appeal Against OrderIncome Tax
The ITAT deleted a penalty disallowance after the assessing officer (AO) incorrectly applied Section 37 of the Income Tax Act to an amount that had already been disallowed in the original income tax return. The tribunal found that the AO’s error led to double addition, and thus, the penalty of ₹4,81,985 was deleted to prevent this.
