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Income Tax | Supplier’s Non-Filing of ITR Cannot Make Business Expenditure Bogus: ITAT Delhi

30 Sept 2026 · 30 Sept 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Delhi holds supplier’s non-filing of ITR alone cannot justify Section 37 disallowance and dismisses Revenue’s appeal. The post Supplier’s Non-Filing of ITR Cannot Make Business Expenditure Bogus: ITAT Delhi appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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