TaxTMI 
TaxTMI 
2025 (2) TMI 1199
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....VIKAS AWASTHY, JM: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-29, Delhi (hereinafter referred to as 'the CIT(A)') dated 22.08.2024, for assessment year 2018-19. 2. The solitary issue raised by the Revenue in appeal is against deleting of disallowance of expenditure u/s. 37 of the Income Tax Act,1961(hereinafter referred to as 'the Ac....
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....es below. The assessee is engaged in the business of providing Air Charter Services under 'non scheduled operator permit' issued by Director General of Civil Aviation. The service provided by the assessee also includes services of Air Ambulance to patients and Super Specialty Hospitals. During the period relevant to assessment year under appeal, the assessee had shown credit outstanding in the nam....
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....d filed confirmations and also stated that services were provided by them. The CIT(A) in the impugned order has recorded a finding of fact that the aforesaid parties had offered receipts from assessee to tax in their respective return of income, TDS was deducted by the assessee on the payments made to the parties. These facts have not been refuted by the Assessing Officer. Further, in response to ....