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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Informative
Disallowance of ₹50.05 Lakh u/s 37(1): ITAT directs AO to verify Business Commencement
Appeal Against OrderIncome Tax
The ITAT directed the Assessing Officer (AO) to verify the business commencement before disallowing a deduction. This decision emphasizes the importance of proper verification and investigation before denying deductions. The ITAT's ruling ensures that deductions are not disallowed arbitrarily.
