Court :
ITAT New Delhi
Brief :
The Hon’ble ITAT, New Delhi in DCIT v. Planman HR Pvt. Ltd. (ITA No.5152/Del/2017, dated July 15, 2021) disposed of the appeal filed by the Revenue Department ('the Respondent') and upheld the order passed by the Commissioner of Income Tax (Appeals) ('CIT Appeals'), deleting the disallowance of INR 54,31,041/- being interest on late payment of service tax and held that, the same is compensatory in nature.
Citation :
ITA No.5152/Del/2017, dated July 15, 2021
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