Sh. Kamal Jain Vs. Dy. Commissioner of Income Tax, Circle Haridwar

Parties Involved

Facts Summary

The assessee, Sh. Kamal Jain, appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Haldwani, dated 30.11.2017, which disallowed his expenditure claim of Rs. 3,89,800/- against consultancy income of Rs. 21,65,709/- received from IIT, Roorkee. The Revenue argued that since the consultancy income was considered part of the salary, no such expenditure should be allowed. The tribunal noted that a similar issue was previously decided in favor of the assessee in Sukhbir Singh Jain Vs. DCIT ITA No. 5104/Del/2018, dated 31st May, 2022.…

Legal Issues

• 1. Whether the expenditure claim of Rs. 3,89,800/- against consultancy income should be allowed.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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