Sumer Builders Vs DCIT (ITAT Mumbai)
Case ke facts
Builder ne apne project me 42.44 crore ka kharcha kiya capital account me. Department ne project se related on-money income par direct tax lagaya bina yeh kharcha consider kiye.
Mudda (Issue)
Kya undisclosed on-money income se related project expenditure allow hoga?
Faisla (Held)
ITAT ne ye kharcha allow kiya, kaha ki agar on-money dikhaya gaya hai to us project ke related expenditure bhi allow honge.
Practical takeaway
Agar project me on-money disclose hota hai to uska related project expenditure bhi claim kar sakte ho, bas record maintain karo.
Original report: taxguru.in
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.
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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: 2026-11-02.