This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Remand Ordered Since AO Adopted U/s 143(1) Figures Without Addressing Disallowances
Case Law Details
- Case Name
- Dabur India Limited Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Dabur India Limited Vs ACIT (ITAT Delhi)
143(1) Intimation Doesn’t Automatically Merge if AO Ignores Rectification Issues: ITAT Revives Appeal
CPC, while processing return u/s 143(1), made mechanical adjustments by adding back R&D expenditure of ₹16.19 crore despite deduction claimed u/s 35,& by not reducing provision for deferred tax of ₹140.47 crore while computing MAT u/s 115JB.
Assessee filed rectification u/s 154, which remained undisposed. Subsequently, regular assessment was completed u/s 143(3) r.w.s. 144C/144B by merely adopting income determined u/s 143(1) without exami...
Author Info
