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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Approval Memo u/s 153D Silent on Issues Involved not Sustainable in Law: ITAT quashes ₹32L Income Tax Addition
Appeal Against OrderIncome Tax
The ITAT (Income Tax Appellate Tribunal) quashed an income tax addition, noting that the approval memo issued under relevant provisions was silent on the issues involved and therefore not sustainable in law. The tribunal found that the mandatory approval required for certain tax additions did not adequately address the reasons or basis for the addition. This lack of a reasoned approval rendered the addition legally invalid and liable to be quashed.
