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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Conclusion without Reasoning Opens for Arbitrariness: ITAT deletes ₹1.06 Cr Disallowance of Repairs...
Auditing and AssuranceIncome Tax
The ITAT has ruled that a "conclusion without reasoning" "opens for arbitrariness," and has "deleted a ₹1.06 crore disallowance" in the Pyung Hwa India case. The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.
