https://www.taxtmi.com/caselaws?id=412687 The Appellate Tribunal ITAT DELHI in 2021 upheld the Ld. CIT(A)'s decision in favor of the assessee for the assessment year 2014-15. The Tribunal ruled in favor of the assessee on all grounds raised by the Revenue, including disallowance of depreciation, addition under section 14A, disallowance of club expenditure, and disallowance on account of late payment of ESI and PF. The Tribunal's decision was based on established principles and precedents, resulting in the dismissal of the Revenue's appeal. en-us Wed, 22 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 07:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412687 The Appellate Tribunal ITAT DELHI in 2021 upheld the Ld. CIT(A)'s decision in favor of the assessee for the assessment year 2014-15. The Tribunal ruled in favor of the assessee on all grounds raised by the Revenue, including disallowance of depreciation, addition under section 14A, disallowance of club expenditure, and disallowance on account of late payment of ESI and PF. The Tribunal's decision was based on established principles and precedents, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412687