https://www.taxtmi.com/caselaws?id=777502 ITAT DELHI - AT upheld the CIT(A)'s deletion of the rent disallowance, finding rent payments previously accepted as revenue expenditure and applying the principle of consistency. Additions for professional charges were set aside and remitted to the AO for fresh verification because supporting bills and details were produced only before the CIT(A) and the AO had not been afforded an opportunity to examine them. The issue of royalty paid to a related concern was also remanded to the AO for verification of agreements and reasonableness of payment. Revenue's appeal was partly allowed for statistical purposes. en-us Thu, 28 Aug 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777502 ITAT DELHI - AT upheld the CIT(A)'s deletion of the rent disallowance, finding rent payments previously accepted as revenue expenditure and applying the principle of consistency. Additions for professional charges were set aside and remitted to the AO for fresh verification because supporting bills and details were produced only before the CIT(A) and the AO had not been afforded an opportunity to examine them. The issue of royalty paid to a related concern was also remanded to the AO for verification of agreements and reasonableness of payment. Revenue's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777502