2024 (5) TMI 1087

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and on the facts adopted or not? - As decided by HC [ 2023 (10) TMI 329 - DELHI HIGH COURT] on perusal from the assessment order would show that what worried the AO was that the assessee had made no effort to earn income. Proposition put forth by the AO that since there is no income chargeable u/s 28 of the Act, therefore, no expenses could be claimed by an assessee u/s 30 to 37 of the Act, in ou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X