Kasturi Medical Centre Pvt. Ltd. vs. ACIT, NFAC, Delhi
Case No: I.T.A. No.318/Kol/2025
Court: Income Tax Appellate Tribunal, 'B' Bench, Kolkata
Date: 12/12/2025
Parties Involved
appellantKasturi Medical Centre Pvt. Ltd.
respondentACIT, NFAC, Delhi
Facts Summary
The assessee, Kasturi Medical Centre Pvt. Ltd., filed its return of income for AY 2018-19 declaring a total income of ₹2,05,59,220. The case was selected for complete scrutiny under the Scrutiny Assessment Scheme, 2019, primarily on the issue of a large refund claimed out of advance tax. The Assessing Officer observed that the assessee had claimed housekeeping charges of ₹86,06,550 paid to Reliable Facility Services Pvt. Ltd. The assessee explained that the services were outsourced to meet NABH/…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the books of account of the assessee should have been rejected under section 145(3) of the Income-tax Act, 1961.
- 2. Whether the estimation of income at 17% was arbitrary.
Precedents Relied Upon
14 precedents cited in this judgement.