Dismissed
The Pr. Commissioner of Income Tax -6 v. Mahima Hospitality Pvt. Ltd.
Delhi HCITA/387/2018
Case brief
AI extract
What is this about?
The High Court dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961. The court held that since the Tribunal and CIT(A) had cancelled the additions and the appeal involved questions of fact decided against the Revenue, no question of law arose for the income tax appellate tribunal.
What did the court decide?
The Revenue's appeal under Section 260A of the Income Tax Act, 1961 was dismissed, upholding the cancellation of additions by the CIT(A) and the Tribunal.