2025 (2) TMI 1199

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....aved Akhtar, CIT(DR) ORDER PER 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....

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....on record, including orders of the authorities 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 asse....

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.... issued notice u/s. 133(6) of the Act to these parties. In response to said notice, the said parties had 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 ma....