Disallowance of expenses on account of sale of content

Last updated: 14 August 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) Delhi Bench 'B' has dismissed an appeal filed by the Revenue concerning the disallowance of expenses related to the sale of content. The appeal was dismissed because the tax involved was below the monetary limit for filing such appeals. The tribunal noted that the Central Board of Direct Taxes (CBDT) had increased the appeal filing limit to Rs. 20 lakhs.

Court :
ITAT Delhi

Brief :
This appeal filed by the Revenue is directed against the order dated 29.01.2018 passed by the Commissioner of Income Tax (Appeals)-16, New Delhi relating to Assessment Year 2013-14.

Citation :
ITA No. 3123/Del/2018

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