Lambent Engineering Pvt. Ltd. vs. Income Tax Officer, Ward-15(1), New Delhi
Case No: ITA No.311/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/11/2026
Parties Involved
appellantLambent Engineering Pvt. Ltd.
respondentIncome Tax Officer, Ward-15(1), New Delhi
Facts Summary
The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1083012489(1), dated 26.11.2025 involving proceedings under section 147 read with section 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The assessee’s sole substantive ground is that both the lower authorities have erred in law and on facts in disallowi…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of salary expenses under section 40A(ia)
Precedents Relied Upon
2 precedents cited in this judgement.