ITA No. 2276/Del/2026

Parties Involved

Facts Summary

The appellant filed an appeal against the order of the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961. The primary issue revolves around the disallowance of certain deductions claimed by the appellant. The assessee had claimed deductions under Section 80C of the Act, which were disallowed by the Assessing Officer on the grounds that the expenditure was not incurred for the purpose of earning income. The appellant argued that the expenditure was indeed for the purpose of earning income and thus should be allowed.…

Legal Issues

• 1. Whether the expenditure claimed under Section 80C of the Income Tax Act, 1961 was incurred for the purpose of earning income?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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