ELCA Cosmetics Pvt. Ltd Vs DCIT (ITAT Delhi)
Case ke facts
ELCA Cosmetics par ₹5.02 crore ka royalty adjustment kiya gaya tha un franchise agreements ke basis par jo execute hi nahi huye. Company ne aur bhi kharche claim kiye, jaise RSU aur IT expenses.
Mudda (Issue)
Kya unexecuted agreements ke basis par royalty adjustment ho sakta hai?
Faisla (Held)
ITAT ne bola ki bina sign huye agreement ko basis bana kar royalty adjustment nahi ho sakta. RSU, IT aur promotion expenses bhi allow kiye. Loss set-off verify karwane ki direction di.
Practical takeaway
Aapke upar addition sirf un documents par ho sakti hai jo actual mein execute hue hain. Draft agreements par nahi.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-19.