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of <h1>Delhi HC Upholds Disallowance of Rs. 53,08,815 in Employee and Office Expenses for AY 2001-02; No Law Question Found.</h1> The Delhi HC affirmed the ITAT's decision to disallow Rs. 53,08,815 in expenses claimed by the assessee for AY 2001-02. The AO's disallowance, related to ... - The Delhi High Court upheld the decision of the Income-tax Appellate Tribunal to disallow a portion of expenses claimed by the assessee for the assessment year 2001-02. The Assessing Officer disallowed Rs. 53,08,815 of expenses related to employees' salaries and benefits and office expenses, citing the significant rental income earned by the assessee. The Commissioner of Income-tax (Appeals) and the Tribunal both agreed that the disallowance was based on surmises and conjectures, with no substantial question of law arising.
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